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出具拒绝查阅的书面通知是公司的法定义务,如若在法定期限内公司怠于履行书面答复义务,应当视为公司拒绝查询,股东即有权提起知情权诉讼,而无需以公司的书面答复为程序性前提。公司对会计资料负有保管义务,应对账目不全是否存在过错进行举证,如果没有合理理由证明不存在过错,应承担赔偿后果,弥补股东知情权事实上无法实现的损失。
Written notice of refusal inspection is the legal obligation of the company. If the company fails to fulfill the obligation of replying in writing within the statutory time limit, it shall be deemed that the company refuses the inquiry and the shareholder shall have the right to file a right to information litigation without the written reply of the company as a procedure Sexual premises. The company has the obligation of keeping accounting information, and should prove whether there is any fault in the accounts. If there is no reasonable reason to prove that there is no fault, the company should bear the consequences of compensation and make up for the fact that the shareholder’s right to know is virtually impossible to be realized.