摘要
股东账簿查阅权是股东维护个人、公司合法权益的重要途径之一,但由于法律规定过于笼统,影响了该权利的实现。为了使股东的账簿查阅权得到有效的行使,应进一步明确查阅权主体,确定"正当目的"的判断标准,并对权利行使中的程序问题作出规定。
Right to inspect corporate books and records is one of the important ways for shareholder to protect safeguard legiti-mate interests of the individual and company rights.However,the law is too general,so the realization of the rights is affected. In order to effectively access the right of shareholders,we should further clarify the right of inspection body to determine criteria of the "legitimate purpose",and set rules for procedure issue.
基金
江苏省教育厅高校哲学社会科学基金项目"商事账簿的法律规制研究"阶段性成果(项目编号:2011SJD820009)
关键词
股东
账簿查阅权
查阅主体
正当目的
查阅程序
shareholders
books right of inspection
inspection body
legitimate purpose
inspection program
