摘要
股东的账簿查阅权是知情权的一种,对股东实现其合法权益具有十分重要的意义。然而,我国的《公司法》仅仅规定了有限责任公司中股东的账簿查阅权。这一规定本身需要进行修正,同时还应该规定股份有限公司的股东的账簿查阅权,并且在此基础上,对股东账簿查阅权的法律构成进行分析。
the shareholder’s right of checking account book,one of the rights is of great significance to shareholders in protecting their legal equity.However,the company law only provides the shareholders of the limited liability company with the rights of checking account books,which needs amending and also provides the right of checking account books for the stockholders of the joint-stock company,which is the basis of the analysis of its legal elements.
出处
《晋中学院学报》
2010年第2期82-84,共3页
Journal of Jinzhong University
关键词
账簿查阅权
合理目的
会计账簿
会计凭证
right of checking account book
proper purpose
account books
account certificate