会计账簿查阅权作为股权知情权的重要组成部分,查阅公司会计账簿是有限公司股东获知公司信息、打破管理层信息垄断的重要途径。其诉讼主体必须具有股东身份,查阅对象应该将会计凭证作为会计账簿的必要补充,原告应举证证明查阅的正当性。基于会计账簿较强的时效性,原则上应采用简易的程序,在执行过程中允许股东委托代理人查阅。 As an important part of the right to information of the equity, access to the accounting books is an important way for the shareholders of the limited company to obtain the company’s information and break the monopoly of the management’s information. The subject of litigation must have the identity of the shareholder. The target of inspection should be the necessary complement of the accounting voucher and the plaintiff should prove the legitimacy of the inspection. Due to the strong timeliness of the accounting books, in principle, a simple procedure should be adopted and shareholders should be allowed to entrust the agents to inspect them.