论我国股份有限公司股东账簿查阅权

发布时间：2018-02-14 11:45

本文关键词： 账簿查阅权股东知情权股份有限公司　出处：《华东政法大学》2010年硕士论文　论文类型：学位论文

【摘要】： 随着经济力量的愈发集中,股权变得越来越分散,其带来的严重后果即所有权与控制权的分离,中小股东单独很难对公司的政策规定施加影响,并且对公司的管理层的监督成本往往相当高,长此以往,造成股东的对公司监督冷漠的态度,这正是控制权垄断造成的无奈局面。长此以往,维护公司正常发展的所必需的内部均衡为股东的弱化而打破,而缺少内部的制衡因素势必会导致内部人控制的现象,进而危害公司的治理秩序,乃至损害股东、债权人的利益。内部失衡问题的解决,要求股东加强对管理层的控制,赋予股东合理适度的监督控制与救济的权利,并允许股东了解公司财务状况及账簿信息,从而使股东的投资权益得以保障。此种背景下,促成了股东账簿查阅权的诞生,其在维系股东信心,扭转公司失控局面,同时又保护公司的正当权益,防范股东权利滥用方面具有重要作用。股东账簿查阅权作为股东合理分享公司发展经营利益,监督公司发展状况的前提条件,其对于股东其他合法权益的保护有着重要的意义。账簿查阅权有助于股东在财务报告之外获取更多的关于公司的信息,从而更好地行使股权。美国、日本、韩国及我国台湾等地公司法均赋予股东以账簿查阅权,而我国公司法对此却疏于规定。对于账簿查阅权的研究,我国目前的研究比较薄弱,有待深入,大多数学术文章仅局限于股东知情权层次的介绍。我国新《公司法》(2005年)在第34条、第98条分别对有限责任公司与股份有限公司查阅权做出了规定。相比较1993年的《公司法》,我国现行公司法对有限责任公司股东查阅权的规定有了实质的进步,然而对股份有限公司股东查阅权的规定仍然存在诸多问题,体现在尚未规定查阅权的程序、查阅范围限定过窄、尚未规定查阅权的行使要件以及司法救济措施等。本文将结合比较研究的方法,借鉴世界各国立法经验,更好地完善股份公司股东的账簿查阅权,合理界定股东查阅权的界限,使之在平衡股东与公司的利益的基础上突出股东权益的保护,如此才能既保障股东享有公司法定的知情权,又能避免由于股东自身具有的自利性、分散性和投机性而滥用查阅权。由于股东作为公司的所有权人,在“两权”分离的基础上以及股权平等原则等理由,在公司立法中赋予股东知情权已成为必然。然而,如何准确地认识股东知情权,并建立完善的股东知情权制度,仍是一个亟待解决的课题。如何构建股份有限公司股东账簿查阅权的制度,是研究股东知情权的关键。文章围绕现行法律规定,就实践中如何使股东账簿查阅权得到最大程度的实现和保护,提出了具体依据及操作建议。
[Abstract]:With the increasing concentration of economic power, the equity becomes more and more dispersed. The serious consequence is the separation of ownership and control. It is very difficult for minority shareholders to exert influence on the policy of the company alone. And the supervision cost to the management of the company is often quite high. In the long run, it causes the shareholders' indifferent attitude towards the company supervision, which is precisely the helpless situation caused by the monopoly of control right. In the long run, The internal equilibrium necessary to maintain the normal development of the company is broken by the weakening of shareholders, and the lack of internal checks and balances will inevitably lead to the phenomenon of internal control, which will harm the governance order of the company and even the shareholders. The solution to the internal imbalance problem requires shareholders to strengthen their control over the management, give shareholders the right to supervise, control and remedy reasonably, and allow shareholders to understand the company's financial position and accounting information. Thus, the investment rights and interests of the shareholders can be safeguarded. In this context, the birth of the shareholders' right to inspect the books of accounts has been made, which is maintaining the confidence of shareholders, reversing the situation of the company's losing control, while protecting the legitimate rights and interests of the company. It is important to guard against the abuse of shareholders' rights. As a prerequisite for shareholders to reasonably share the benefits of the development and operation of the company and to supervise the development of the company, the right to inspect the books of shareholders is a prerequisite. It has important significance for the protection of other legitimate rights and interests of shareholders. The right of checking books helps shareholders to obtain more information about the company outside of the financial reports, thereby better exercising their shareholder.United States, Japan, the United States of America, Japan, the United States of America, Japan, the United States of America, Japan, The company law of Korea and Taiwan gives shareholders the right to check the books of accounts, but the company law of our country fails to stipulate it. For the study of the right to consult books, the current research in our country is relatively weak and needs to be deepened. Most academic articles are limited to the introduction of shareholders' right to know. The New Company Law of China (2005) is in Article 34. Article 98 respectively provides for the inspection rights of limited liability companies and joint stock limited companies. Compared with the Company Law of 1993, the current company law of our country has made substantial progress in regulating the right of inspection of shareholders of limited liability companies. However, there are still many problems in the regulation of the right of inspection to shareholders of a joint stock limited company, which is reflected in the fact that the procedure of the right of inspection has not been stipulated, and the scope of inspection is too narrow. This article will combine the method of comparative study, draw lessons from the legislative experience of other countries in the world, perfect the stockholder's right of checking books of stock company better, define the limit of the right of inspection of shareholder reasonably. The protection of shareholders' rights and interests can be emphasized on the basis of balancing the interests of shareholders and companies, so that shareholders can not only enjoy the statutory right to know of the company, but also avoid the self-interest of shareholders themselves. Because shareholders as the owner of the company, on the basis of the separation of "two rights" and the principle of equity equality, it is inevitable to give shareholders the right to know in the company legislation. How to accurately understand shareholders' right to know and establish a perfect system of shareholders' right to know is still an urgent task to be solved. It is the key to study the shareholders' right to know. This paper puts forward the concrete basis and operation suggestions on how to realize and protect the shareholders' right to consult the books of accounts in practice around the current laws and regulations.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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