审计视角的会计账簿查阅权问题研究——基于王某诉某汽车泵制造有限公司案例

Research on Right to Inspect Accounting Records from the Perspective of Audit

司法实践中,涉及会计账簿查阅权问题纠纷不断,相关判例争议焦点主要集中在股东知情权的权利范围和行使方式。本文在对相关案例深入研究的基础上,剖析了焦点问题的深层原因:股东和公司利益的平衡,并进而探讨了从审计机制的视角平衡股东和公司利益的制度选择。

In judicial practices, disputes related to the right to inspect accounting records rise repeatedly with the focus being mainly on the scope of the right of shareholders to know and how to exercise such a right. Based on deep study on relevant legal cases, the article analyzes the underlying cause of the problem: namely balancing interests between shareholders and companies. It then explores the institutional arrangements to balance the interests of shareholders and companies from the perspective of audit mechanism. By reviewing relevant legal cases and analyzing the focuses of disputes and the processes of reaching judicial judgments, from the perspective of audit as an important arrangement of social supervision, the article explores how to further protect the right of shareholders to know and to balance the interests between the shareholders and companies.