有限责任公司股东账簿查阅权研究

发布时间：2018-04-25 17:39

本文选题：有限责任公司 + 股东知情权　；参考：《西北大学》2015年硕士论文

【摘要】：股东知情权是股东权利中最重要的组成部分,通过行使股东知情权,股东才能更好的了解公司的经营管理情况,保护自己的合法权益不受侵害。公司的会计账簿最能直观的反映公司经营的好坏,股东一般要求行使知情权的时候,主要查询的内容就是公司的会计账簿。有限责任公司依法应该定期向股东提交财务会计报告,除此以外,如果股东主动向公司提出需要查阅会计账簿,股东需要事先向公司书面提出申请,并在其中说明其查阅目的的具体性和正当性。2005年公司法修改后,公司法律制度得到了进一步的完善,明确了有限责任公司股东可以查阅的范围包括会计账簿,并规定了股东查阅目的正当性这一限制条件。这无疑是一项重大进步,使得股东知情权能够更好的得以实现,平衡了股东和公司之间的权利义务关系。但是,现行公司法仅仅用一条原则性的规定了股东账簿查阅权的制度,缺乏具体详细的操作说明。而对此问题,最近的公司法修改中以及最高人民法院的司法解释中也没有予以明确,使得司法实践中,各地法官的审判标准不一,同一类案件可能有不同的判决结果。因此,本文试图通过实证研究的方法,结合搜集整理到的多个典型判决,研究有限公司股东账簿查阅权审判中遇到的难题,并参考国内外对这一问题的研究成果和立法经验,提出自己的观点。本文分为三个部分：第一部分为绪论,主要研究的是股东账簿查阅权这一问题的提出,基础理论以及采用的方法：第二部分主要通过案例分析的方式研究了现行股东账簿查阅权制度的四个方面,即股东账簿查阅权的主体、范围、主观条件以及行使方式；第三部分是本文的结论。在结合前面充分论证的基础上,对现行立法的不足之处进行了归纳总结,并提出了应该如何完善这一制度的建议。本文认为,应该以法律条文的方式明确有限责任公司股东账簿查阅权的主体和范围,规定可以查询的范围包括会计凭证,以列举的方式阐释股东行使账簿查阅权目的正当性的内容和排除,并在程序上说明股东查阅会计账簿的具体方式,兼顾股东与公司、公平与效率,使现代公司制度得到更好的发展。
[Abstract]:Shareholders' right to know is the most important part of shareholders' rights. Only by exercising shareholders' right to know can shareholders better understand the management of the company and protect their legitimate rights and interests from being infringed. The accounting books of a company can reflect the quality of the company's operation directly. When shareholders generally request to exercise the right to know, the main inquiry is the accounting books of the company. A limited liability company shall, in accordance with the law, regularly submit financial and accounting reports to its shareholders. In addition, if the shareholders take the initiative to submit to the company the need to consult the accounting books, the shareholders need to submit an application in writing to the company in advance. After the company law was amended in 2005, the company legal system was further improved, and the scope that shareholders of limited liability company could consult included accounting books. And has stipulated the shareholder to consult the purpose legitimacy this restriction condition. This is undoubtedly a significant progress, which makes shareholders' right to know better to be realized, and balances the relationship between shareholders and companies. However, the current company law only uses a principle to regulate the system of shareholders' access to books of account, and lacks detailed operation instructions. However, the recent revision of company law and the judicial interpretation of the Supreme people's Court have not made it clear, which makes the trial standards of judges vary from place to place in judicial practice, and the same kind of cases may have different adjudication results. Therefore, this paper attempts to study the problems encountered in the trial of shareholder's right to inspect books of limited company by means of empirical research, combined with several typical judgments collected and collated, and refers to the research results and legislative experience of this issue at home and abroad. Put forward one's point of view. This paper is divided into three parts: the first part is the introduction, the main research is the shareholder's book inspection right of the proposed, The basic theory and the methods adopted: the second part mainly studies the four aspects of the current system of the shareholder's right to inspect the books of accounts through the way of case analysis, namely the subject, scope, subjective condition and the way of exercising the right to inspect the books of the stockholders; The third part is the conclusion of this paper. On the basis of the above sufficient argumentation, this paper sums up the shortcomings of the current legislation and puts forward some suggestions on how to perfect the system. This paper holds that the subject and scope of the right to inspect the books of accounts of shareholders of a limited liability company should be clearly defined by means of legal provisions, and that the scope of inquiry may include accounting documents. The contents and exclusions of the legitimacy of the shareholders' exercise of the right to inspect the books of accounts are explained by means of enumeration, and the specific ways for the shareholders to consult the books of accounts are explained in the procedure, and the equity and efficiency of the shareholders and the company are taken into account. Make modern company system get better development.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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