股东查账权制度探析

发布时间：2018-03-25 01:29

本文选题：股东查账权　切入点：合法权益　出处：《中国政法大学》2011年硕士论文

【摘要】：近年来,关于股东行使知情权引发的纠纷越来越多,其中股东行使查账权以维护自身权益导致的纠纷占据着相当重要的部分,是股东尤其是中小股东维护自身权益的有效方式,具有重要的意义,具备进行相关研究的价值。我国新修订的《公司法》增加了股东查账权的相应规定,对维护公司股东权益有着重要的意义,但是,不可忽视的是,我国对股东查账权制度的立法相对比较粗糙,缺乏进一步细致的规定,仍难满足股东维护自身权益和司法实践的需要,应当进行进一步完善。本文拟从司法实践中的相关案例出发,对股东查账权制度的概念、由来、作用等方面作相应的分析,运用案例分析、比较分析、归纳总结等方法,借鉴国外立法,指出国内立法存在的问题,以期提出对完善我国查账权制度有见地的建议。
[Abstract]:In recent years, there are more and more disputes caused by shareholders' exercise of the right to know, in which the disputes caused by shareholders exercising the right of checking accounts to safeguard their own rights and interests occupy a very important part, which is an effective way for shareholders, especially small and medium-sized shareholders, to safeguard their own rights and interests. The newly revised Company Law of our country has increased the corresponding provisions of shareholders' auditing right, which is of great significance to the protection of the rights and interests of the shareholders of the company. However, it cannot be ignored that, In our country, the legislation on shareholders' right to check accounts is relatively rough and lacks further detailed regulations. It is still difficult to meet the needs of shareholders in safeguarding their own rights and interests and judicial practice. From the relevant cases in judicial practice, this paper intends to make a corresponding analysis of the concept, origin and function of the system of shareholders' audit rights, and use the methods of case analysis, comparative analysis, summing up and so on. Using foreign legislation for reference, this paper points out the problems existing in domestic legislation, and puts forward some insightful suggestions for perfecting the system of checking accounts in our country.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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