论文部分内容阅读
壹:前言我国台湾地区“公司法”依公司种类之不同,对于股东行使账簿阅览权(查阅权)之要件及查阅范围,设有各项差异性规定。但就股份有限公司而言,因股东得请求查阅或抄录之客体,仅包括章程、历届股东会议事录、财务报表、股东名簿及公司债存根簿等簿册文件(“公司法”第210条第1项、第2项),而未及于会计账簿及相关资料,严格而言,实质上尚无股东会计账簿阅览权之相关制度。此外,我国台湾“公司法”尚设有股东之检查人选派声请权,明定继续一年以上,持有已发行股份总数
One: Preface Our country of Taiwan “Company Law ” According to the different types of companies, for shareholders to exercise the right to read books (access rights) of the elements and access range, with the provisions of the differences. However, in the case of a company limited by shares, only the articles of association, previous shareholders ’memorabilia, financial statements, shareholders’ memorabilia and corporate bonds stubs and other books and documents (“Company Law” section 210 Article 1, Item 2), and not in the accounting books and related information, strictly speaking, there is virtually no relevant system of shareholders’ accounting books reading rights. In addition, Taiwan’s “Company Law” of Taiwan still has the right of voice as the check-in candidate of the shareholders. It is stated for more than one year and holds the total number of issued shares