股东账簿查阅权制度研究

发布时间：2018-01-06 06:14

本文关键词：股东账簿查阅权制度研究　出处：《郑州大学》2015年硕士论文　论文类型：学位论文

【摘要】：现代公司运作的基本理念在于所有权与经营权相分离,这种理念虽然造就了现代公司企业制度,但也带来了一定负面问题。例如公司高管滥用其职权损害股东利益就是其中最为严重的负面作用之一。股东账簿查阅权制度的建立与发展,不仅因为其是股东知情权制度的重要组成部分,而且对及时发现公司高级管理人员的滥用职权行为,避免高管的违法行为给股东造成无法挽回的重大损失等方面发挥着中重要的作用。正因为如此,世界各国（地区）特别是发达国家（地区）对股东会计账簿查阅权都给予明确的法律保护。尽管我国现行《公司法》明确规定了有限责任公司股东享有会计账簿查阅权,但由于该制度体系中的各种不足与疏漏,导致该制度并未能真正地落到实处。本文拟从股东账簿查阅权制度中存在的问题出发,对股东账薄查阅权制度的内涵、性质等方面作出相应的分析,运用比较研究、归纳总结等方法,借鉴我国台湾地区及国外立法,指出国内立法中存在的问题,以期抛砖引玉,提出对完善我国股东账簿查阅权制度有见地的建议。全文除引言外共分为四个部分:第一部分,股东账簿查阅权的现有立法及尚存缺陷。这部分主要探讨了我国股东账簿查阅权的现有立法及尚存缺陷,由此引出下文关于股东账簿查阅权的比较研究及完善建议。第二部分,股东账簿查阅权的基本理论。这部分主要探讨了股东账簿查阅权的性质、内涵及其上位权利,为我国股东账簿查阅权制度体系的构建提供法理支撑。第三部分,股东账簿查阅权的比较研究。这部分主要探讨了美国、日本、德国、我国台湾地区法律对股东查阅权的规定,通过对比,取其精华去其糟粕,为我国股东账簿查阅权制度的完善提供实践基础。第四部分,股东账簿查阅权的完善建议。这部分主要探讨了应当如何完善我国股东账簿查阅权的客体范围、权利主体、正当目的、行使程序、保密义务、惩戒措施等,并创造性的提出建立一种高效的简易诉讼程序的构思。
[Abstract]:The basic concept of modern company operation lies in the separation of ownership and management right, although this concept has created the modern company enterprise system. However, it also brings some negative problems. For example, the abuse of corporate executives' power to harm shareholders' interests is one of the most serious negative effects. The establishment and development of the system of shareholders' access to books of account. Not only because it is an important part of the shareholders' right to know system, but also to timely discover the abuse of power of the senior managers of the company. It is because of this that avoiding the illegal behavior of senior executives from causing irreparable heavy losses to shareholders is playing an important role. Countries (regions) in the world, especially developed countries (regions). The right to inspect accounting books of shareholders is protected by law, although the current Company Law of our country clearly stipulates that shareholders of limited liability companies enjoy the right of checking accounting books. However, due to various deficiencies and omissions in the system, the system has not really been put into practice. This paper intends to start from the problems in the system of shareholders' access to books of accounts, and the connotation of the system of the right to inspect the books of accounts of shareholders. The nature of the corresponding analysis, using comparative research, summing up and other methods, draw lessons from China's Taiwan region and foreign legislation, pointed out the existing problems in domestic legislation, with a view to throwing a brick to attract jade. This paper puts forward some insightful suggestions for perfecting the system of consulting the books of stockholders in our country. The full text is divided into four parts except the introduction: the first part. This part mainly discusses the existing legislation and the remaining defects of the shareholders' right to inspect the books of accounts in our country. The second part is the basic theory of shareholders' access to books of account. This part mainly discusses the nature of shareholders' right to inspect books of accounts. The connotation and the upper rights provide legal support for the construction of the system of the shareholders' access to books of accounts in China. The third part is the comparative study of the right of consulting the books of shareholders. This part mainly discusses the United States, Japan and Germany. The provisions of the right of inspection of shareholders in the Taiwan area law, through comparison, take its essence to remove its dross, and provide a practical basis for the improvement of the system of the right to inspect the books of accounts of the shareholders in China. Part 4th. This part mainly discusses how to perfect the object scope, the subject of the right, the legitimate purpose, the procedure, the obligation of confidentiality, the disciplinary measures and so on. And creatively put forward the idea of establishing an efficient summary procedure.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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