有限责任公司股东查账权研究

发布时间：2018-05-12 12:10

本文选题：有限公司 + 股东查账权　；参考：《南京大学》2013年硕士论文

【摘要】：有限公司的股东要维护自己的利益和公司的权益,一个最基本的前提就是要了解公司的经营状况,掌握公司的财务信息。只有这样,才能做出正确的判断和决策。然而,有限公司的这些核心信息往往都是由控股股东、董事会和其他高级管理人员所控制,其他股东尤其是广大中小股东很难掌握这些信息,他们的权利和利益也因此经常受到侵犯。因此,股东只有拥有查账权才能切实维护自己的利益,也会进一步加强对公司经营管理行为的监督和制约。2006年实施的《公司法》明确了有限公司股东的查账权,对于有限公司的股东尤其是广大的中小股东而言,无疑是一大福音,因为查账权是股东实现其他权利的基础,对于维护股东的权益和利益具有极大的意义。但是在欣喜之余,我们也应该看见,法条的规定过于抽象,操作性不强。比如,对于股东资格的认定没有细化,股东查账的对象范围过于狭窄,查账的方式和步骤不够明确,诉讼适用的普通民事程序效率低下、成本高企等,以致在法学界充满了各种争议,进而也导致了在司法实务中出现众多同案不同判的现象。因此,本文从相关案例引发的问题出发,对我国有限公司股东的查账权制度进行深入的探讨。全文除问题的提出和结语外,共分为五个部分。第一部分,股东查账权的概念和性质。通过厘清股东查账权的概念,可以为后面探讨查账权的范围提供理论支持,性质的确定有利于进一步明确查账权设置的目的,强化对股东权益的保护。第二部分,股东查账权的特殊主体。因为《公司法》只是简单规定查账权的行使主体是有限公司的股东,对于一些特殊主体并没有相关规定,所以,这一部分着重探讨这些特殊股东是否有资格以及在什么程度和条件下可以行使这一权利。主要分析了前股东、后股东、瑕疵出资股东以及公司注销后股东的情况。第三部分,股东查账权的对象范围。这一部分先是对公司财务账簿涉及的三种会计资料——会计报告、会计账簿、会计凭证的概念和形式进行了详细的说明,接着对三种会计资料之间的关联关系进行了分析,继而说明了三者之间是层层递进、不可分割的整体,所以必须将这几种资料全部纳入查账范围。第四部分,股东查账权的行使和权利救济。这一部分主要是从操作的层面,细述行使查账权的步骤、时间地点的确定以及诉讼时举证责任的分配和适用的程序,尤其是在诉讼的适用程序上,笔者通过参考支付令等特殊监督程序,经过引用和修改将其应用于查账权的行使上,也就是对于满足一些条件的查账案件可以适用查账令。第五部分,我国股东查账权制度的完善。这一部分首先总结了前面几部分论述中得出的《公司法》的不足之处,接着就存在的这些问题和不足提出了几点完善的建议。
[Abstract]:A limited company's shareholders want to maintain their own interests and the rights and interests of the company. One of the most basic premises is to understand the business situation of the company and to master the financial information of the company. Only in this way can we make the right judgment and decision. However, the core information of the limited company is always by the controlling shareholders, the board of directors, and other senior management. It is difficult for other shareholders, especially the small and medium shareholders, to master these information, and their rights and interests are often violated. Therefore, the shareholders only have the right to check in order to maintain their own interests, and will further strengthen the supervision and restriction of the company's management and management of the company's "company law" for.2006. It is clear that the right to check the accounts of the shareholders of a limited company is undoubtedly a great gospel to the shareholders of the limited company, especially the majority of the small and medium shareholders, because the right to check accounts is the basis for the shareholders to realize other rights and is of great significance for the protection of the interests and interests of the shareholders. For example, the identification of the shareholder's qualification is not fine, for example, the identification of the shareholder's qualification is not refined, the object scope of the shareholders is too narrow, the ways and steps of the audit are not clear enough, the common civil procedures applicable to the litigation are inefficient, the cost is high and so on, so that all kinds of disputes are filled in the legal field, and the public in the judicial practice also leads to the public in the judicial practice. Therefore, this article, starting from the problems arising from the relevant cases, makes an in-depth discussion on the system of checking accounts of shareholders in China's limited companies.
Apart from the conclusion and conclusion of the question, the article is divided into five parts.
In the first part, the concept and nature of the right to check the accounts of shareholders. By clarifying the concept of the right to check out the shareholders, we can provide theoretical support for the scope of the right to check the account right behind. The determination of the nature will help to further clarify the purpose of setting up the right of checking account, and strengthen the protection of the rights and interests of the shareholders.
The second part is the special subject of the right to check the accounts of the shareholders. Because the company law simply stipulates that the exercise subject of the right of audit is the shareholders of the limited company, and there are no relevant regulations for some special subjects. So, this part focuses on the qualification of these special shareholders and the extent to which extent and conditions the right can be exercised. The former shareholders, the latter shareholders, the defective capital contributing shareholders and the company's write off shareholders are analyzed.
The third part, the scope of the shareholders' right to check accounts. This part is a detailed description of the three kinds of accounting materials involved in the financial accounts of the company - the concept and form of accounting reports, accounting books, accounting vouchers, and then the relationship between the three kinds of accounting data, and then shows that the three are layers. Progressive, indivisible integral, so all these data must be included in the scope of audit.
The fourth part, the exercise of the right to check out the shareholders and the right relief. This part is mainly from the operational level, the detailed description of the procedures for the exercise of the right to check, the determination of the time and place, and the distribution and application of the burden of proof in the lawsuit, especially in the application procedure of the lawsuit, the author passes the special supervision procedure, such as the reference payment order, and is quoted by reference. And modification is applied to the exercise of audit rights, that is, audit orders can be applied to audit cases that meet certain conditions.
The fifth part is the improvement of the system of the right to check the accounts of the shareholders in our country. This part first summarizes the shortcomings of the company law in the previous sections, and then puts forward some suggestions on the existing problems and shortcomings.

【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.91

【参考文献】