股东账簿查阅权的法律适用问题探析

The Law Application on Shareholders Accounting Books Right

随着新公司法的颁布,股东帐簿查阅权已成为股东维护合法权益的重要武器。与财务报表等公开性文件相比,会计帐簿的内容更为机密。如果对股东帐簿查阅权不加限制,公司的正常经营就会受到影响。欲解决该问题,必须就股东帐簿查阅权的主体资格、范围、对象、程序、以及正当目的的认定作出明确规定。

The new corporate law gives shareholders accounting books right. Because the law is relatively simple, in practice, we should play the role of shareholders the right to inspect the books, but also to protect the company＇ s normal operations, the need for access to the books main shareholder eligibility, scope, subject, procedures, and other legitimate purposes as a clear requirement. This article is based on the purpose of a corresponding study on the issue.