股东查阅权,作为股东的一项基本权利,在保护中小股东权益方面起着重要作用。股东查阅权范围的宽与窄直接影响到股东权益的实现程度。如何科学地行使该项权利,掌握好股东查阅权范围的司法尺度,维系股东与公司之间的利益平衡,是摆在司法工作者面前的一道难题。 Shareholders’ access rights, as one of the basic rights of shareholders, play an important role in protecting the rights and interests of minority shareholders. The wide and narrow scope of shareholders ’right of access directly affects the realization of shareholders’ rights and interests. How to exercise this right scientifically and grasp the judicial scale of shareholders’ right of access and maintain the balance of interests between shareholders and corporations is a difficult problem for judicial workers.