竞业股东查阅会计账簿的目的限制研究——《公司法解释(四)》第8条第1项的法教义学分析

A Study on Improper Purpose as the Defense to the Competitive Shareholders’Inspection Right to Accounting Books——Legal Dogmatic Analysis of Article 8(1)of Judicial Interpretation of the Company Law

实证研究表明,《公司法解释(四)》第8条第1项规定的"实质性竞业关系",是公司抗辩股东查阅会计账簿请求的最常用事由,各级法院普遍坚持严格适用的立场,侧重于从具体性、现实性两方面评估、认定"实质性"的构成要件。立法规范应坚持效率性的价值选择,审慎限制竞业股东的查阅权,完善替代性措施。司法裁判应将"不正当目的"限制放在股东知情权的所有限制条件中考虑,动态看待查阅目的、查阅范围、查阅方式等有效路径,灵活运用委托中介机构查阅、限制所获信息的用途、限制复制权等事后替代措施,最终达成各方利益的平衡。

Empirical research shows that the"substantial competitive relationship"specified in Article8(1)of the Company Law Judicial Interpretation(IV)is the most common reason for a company to defend shareholders’request for access to the accounting books.Courts at all levels generally adhere to the strict application of this provision,focusing on assessing and determining the constitutive requirements of"substantiality"in terms of specificity and reality.Legislative regulation and judicial judgement need to be further improved.Legislation should insist on taking efficiency as the value option,prudently restrict the inspection right of competing shareholders,and improve alternative measures.The court should consider"improper purpose"among all the restrictions on shareholders’right to know,dynamically view the shareholders’purpose,scope and manner of inspection and other valid methods,flexibly use subsequent measures such as entrusting intermediaries to inspect,limiting the use of information obtained and restricting the right to copy,and eventually achieve a balance of interests of all parties.