摘要
现代公司、企业的所有权与经营权分离,大多数股东并不直接参与公司的经营管理,各国法律为保护股东为实现其预期利益,都赋予了股东知情权,而会计账簿查阅权则是股东知情权的核心。
According to the company, the enterprise ownership and management are separate, most of the share- holders do not directly participate in the management of the company. For the protection of shareholders in achieving its intended benefits, the laws of all the countries give shareholders the right to know, accounting books right to cheek out is the core of shareholders＇ right to know. This paper research on the company of the inspection right of accounting books in China since 2010 and made a comprehensive.
出处
《黑龙江省政法管理干部学院学报》
2014年第4期74-76,共3页
Journal of Heilongjiang Administrative Cadre College of Politics and Law
基金
黑龙江省教育厅2013年度科学技术研究项目"关于完善有限责任公司股东会计账簿查阅权的研究"研究成果(12535134)
关键词
公司企业
股东
会计账簿
查阅权
Corporate
Shareholders
The accounting book
Consultation rights
