论有限公司股东查阅权之“不正当目的”认定标准的完善

Refinement of the Criteria for Identifying the“Improper Purpose”of Shareholder Inspection Right in Limited Companies

“不正当目的”作为股东查阅公司会计账簿的限制,其设置意在实现维护股东知情权和保护公司合法利益之间的平衡与协调。司法解释虽明确了“不正当目的”认定的四种类型,但不可避免地因为规定仍过于抽象、操作性不强而导致司法实践中存在适用偏差;股东举证责任偏轻及兜底条款弹性较大等问题,易使立法追求的价值和效果得不到充分彰显。有必要以利益平衡原则和比例原则为指导,明确“实质竞争关系”的考量因素,细化“可能损害公司合法权益”的情形,以股东担保或承诺的方式来强化“曾经损害公司合法利益”的股东责任,从而完善我国“不正当目的”的认定,实现股东与公司在信任基础上的互利共赢。

As a restriction on shareholders’inspection of the company’s accounting books,the“improper purpose”is set to maintain a balance between safeguarding shareholders’right to financial information about the company and protecting the company’s interests.Although four types of“improper purpose”have been clarified by judicial interpretation,there still exist deviations in judicial practice due to their abstract definition and poor serviceability.And the legislative value and effect are not fully demonstrated for a comparatively lighter burden of proof and a greater flexibility of the bottom clause on the shareholders’part.Therefore,it is necessary to follow the principles of balance of interests and proportionality,clarify the factors of substantive competitive relationship,refine the circumstances that may damage the legitimate rights and interests of the company,and strengthen by means of shareholder guarantees or commitments the responsibility of the shareholders who have once damaged the company’s legitimate rights and interest,so as to achieve a clear identification of“improper purpose”and mutual benefit of the shareholders and the company on the basis of mutual trust.