论有限责任公司股东会计账簿查阅权

Study on the Shareholders' Right to Consult the Account Book in the Limited Company

新《公司法》明确了有限责任公司股东享有会计账簿查阅权,但由于规定不够具体,给实际操作带来不便。以现行法律规定为基础,提出会计账簿查阅权的行使主体为无限定条件的有限责任公司股东;查阅权的对象范围包括正在使用及已经归档的账簿,但不包括会计凭证;股东必须依法定程序行使该项权利,当其受到公司侵害时可以采取起诉等司法救济途径;股东在此类诉讼中应正确举证并注意诉讼时效;法院应当开创一个特别诉讼程序并正确认定股东查阅账簿目的正当性及举证责任分配问题等,以使股东的会计账簿查阅权得到最大程度的实现和保护。

The amended Corporation Law confirms the shareholders＇ right to consult the account book in the limited company.However,in real practice there exist some inconveniences because of some unspecified points in the revised law.Thereby,based on the current law and regulation,this article proposes the subject of the right to consult the account book for the shareholders of the limited company;the scope of account books consulted includes the accounts in use and the ones filed except for the accounting documents.The shareholders should exercise the right by the legal proceedings.When their rights are infringed by the company,they can adopt the necessary judicial relieves,such as：prosecution.The shareholders should induce the evidence correctly and ensure the limitation of action.The court should set up a special claim procedure and correctly verify the justifiability of the shareholders＇ right to consult the account books and the distribution of the burden of proof,etc.,so that the shareholders＇ right can be realized and protected to the greatest extent.