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股东是公司的发起人、投资人,股东大会是公司最高权力机关,公司治理结构的设计也因此而展开。因此赋予股东对公司业务以知情权是十分必要的。股东的知情权,主要包括查阅权和质询权,是股东参与公司治理的前提。只有准确及时地知晓公司的经营状况和董事会决策,对其中不合理部分提出建议和质询,才能保障自己预期利益的实现。我国《公司法》、《证券法》的立法缺陷无法解决现实生活中的新情况,因此,完善相关立法与理论研究就显得十分必要。
Shareholders are the promoters and investors of the company, and the general meeting of shareholders is the supreme organ of power of the company. Therefore, the design of corporate governance structure is also started. Therefore, to give shareholders the right to know the business of the company is very necessary. Shareholders’ right to know, including the right of inspection and the right of inquiry, are the preconditions for shareholders to participate in corporate governance. Only accurate and timely understanding of the company’s operating conditions and decision-making board of directors, an unreasonable part of the recommendations and questions in order to protect their expected benefits. The legislative defects of “Company Law” and “Securities Law” in our country can not solve the new situation in real life. Therefore, it is necessary to perfect the relevant legislation and theoretical research.