股东对公司原始会计凭证查阅权法律思考

Legal Thoughts on Shareholders'Right to Check the Original Accounting Documents of the Company

现代企业经营权与所有权逐步分离,在保障公司股东知情权的问题上,我国《公司法》及司法解释都未对股东是否享有公司原始会计凭证查阅权作出明确规定。考虑到原始会计凭证自身特点,有必要对股东享有查阅权作出规定。由于查阅原始会计凭证尚存在股东主体资格认定不明确、查阅权与公司商业秘密保护界定不清晰等问题。因此,完善法律解释方法、明确查阅条件、设立检查人制度等建议措施,能够有效地保障股东对原始会计凭证的查阅权。

The development of modern enterprises is based on the separation of ownership and management rights of the company.On the issue of safeguarding the right of shareholders of the company,China's Company Law and judicial interpretation do not make clear whether shareholders enjoy the right to consult the company's original accounting documents.Considering the characteristics of the original accounting voucher itself,it is necessary to make provisions for the shareholders to enjoy the right of access.By combing through the problems such as unclear qualification of shareholder stake in the original accounting voucher,unclear definition of the right of access and the protection of the company's trade secrets,the legal measures are put forward from the aspects of perfecting the method of legal interpretation,clarifying the conditions for inspection,and setting up the inspection system,and then effectively guarantee the shareholders'right to consult the original accounting voucher.