股东查阅会计凭证之争——基于理论与实践的双重解读

The Dispute over Shareholders’ Access to Accounting Voucher——Based on the Dual Interpretation of Theory and Practice

我国《公司法》第33条规定有限责任公司股东可以要求查阅会计账簿,但会计凭证是否属于查阅权客体尚存在争议,以致司法实践中判决不一。鉴于法条对股东查阅权范围采取了列举式规定,运用法律解释的方法可知会计凭证不应被纳入查阅权范围。且会计凭证关涉核心商业秘密,若允许股东查阅,将给公司带来极大风险,因此缺乏可行性。另外,股东知情权的实现并非取决于查阅会计凭证,要保障股东知情权实现,应侧重研究如何杜绝会计账簿造假,而非允许股东能够轻易地查阅公司会计凭证。

Article 33 of the company law of China stipulates the right to consult the accounting books of the shareholders of limited liability companies.However,there is a dispute over whether accounting vouchers can be included in the scope of the right to consult.As a result,different judgments of the same case appear in judicial practice.In view of the article 33 has adopted the centralized enumeration type stipulation to the shareholder inspection right scope,by using the method of legal interpretation,we know that accounting vouchers should not be included in the scope of access.Secondly,accounting vouchers involve the company's core business secrets,which will bring great risks to the company if they are allowed to be reviewed by shareholders.Therefore,this problem is not feasible in reality.In addition,the realization of shareholders'right to know is not dependent on consulting accounting vouchers.To ensure the realization of shareholders'right to know,it is necessary to focus on how to put an end to accounting books fraud,rather than allow shareholders to easily check the company's accounting vouchers.