摘要
公司信息是公司的最重要财产。公司信息报告与保密制度是弥合信息保密与公开关系、维持公司健康发展的公司法基础制度。在实证层面上,公司信息传递呈现了从经理—董事—股东—债权人的结构,应当按照有限公开、平等公开、分类公开原则,构造完善的公司信息报告制度,以全面保护公司股东、债权人以及其他相关者的利益。公司信息报告,既是约束公司管理行为的重要法律制度,也是公司董事和高级管理人员勤勉义务的重要表现形式。
The company information is the most important asset of the company reflecting the benefits of shareholders.As far as the company information is concerned,opening to the outsiders or keeping secret is rational.In the stratum of demonstration,company information passing starts from manager to director then to shareholders and last to creditors.Its opening principles should be limited,equal and category so as to protect the benefits of shareholders,creditors and other persons concerned.The company information report is an important legal system of restricting the management and an important form that directors and high-graded managers carry out their responsibilities.
出处
《河北学刊》
CSSCI
北大核心
2007年第6期181-185,共5页
Hebei Academic Journal
基金
2005年度教育部人文社会科学重点研究基地重大项目<公司法的修改与完善>(05JJD820009)
关键词
公司法
信息公开
信息报告
股东查询权
董事义务
company law
information opening
information report
inquiry rights of shareholders
obligation of directors
