论我国母公司股东跨越行使知情权规则的构建

On Establishing Rules Governing Parent Corporation Shareholders’Inspection of the Books and Records of Their Subsidiaries

依据我国现行公司法及其司法解释,母公司股东不能跨越行使对于子公司的知情权,这不利于保护母公司股东的正当权利和落实子公司经理层的责任。美国特拉华州和日本的公司法对于母公司股东跨越行使知情权作出了明确规定,效果良好。不论是通过“揭开公司面纱”制度,还是在公司章程中作出规定,我国母公司股东跨越行使知情权面临诸多法律上障碍,可操作性也不强。因此,应当通过修改公司法或者确立指导性案例的方式,明确规定母公司股东可以直接对全资子公司跨越行使知情权。

Parent corporations’shareholders cannot inspect the books and records of their subsidiaries according to current corporation law and its interpretations.It hurts parent corporation shareholders’rights and weakens the directors and managers’accountability in subsidiaries.The corporation laws of Delaware and Japan grant parent corporation shareholders rights to inspect the books and records of their subsidiaries,which has produced good results.Whether by "piercing corporation’s veil"or by granting parent corporation shareholders inspecting rights in charters,parent corporation shareholders in China currently face some legal obstacles and it is impractical for them to inspect the books and records of the subsidiaries.Therefore,the corporation law or the guiding cases in our country shall clearly grant parent corporation shareholders rights to directly inspect the books and records of its wholly controlled subsidiaries.