论我国股东知情权穿越的制度构造

On the System Structure of China’s Pass-through of Shareholders’ Right to Know

随着我国市场经济的发展和营商环境的改善,母子公司架构、集团公司模式大量涌现,部分企业甚至形成了金字塔式控制结构,母子公司架构下的母公司股东权益缩减问题日益突出。由于我国《公司法》立法框架是建立在单一法律主体的前提下,以坚持公司独立人格为基本原则,并未明确有效的规制母子公司法律关系。为维护母公司股东权益,我国应借鉴域外相关理论和制度,构建股东知情权穿越制度。

With the development of market economy and business environment in China, pyramiding ownership structure appears in some parent-subsidiary companies or group companies, which causes the problems of the reduction of the shareholders’rights and interests of parent companies. Since the structure of Chinses Company law is based on the assumption of single legal entity and the principle of company s independent legal personality, the relationship between parent companies and their subsidiaries fall outside the regulation of Chinses Company law. In order to protect the rights and interests of parent companies, it is necessary to construct the pass-through theory of shareholders'right to know under Chinses Company law.