摘要
明确包括业务调查权在内的董事知情权,对于完善公司治理具有重要意义。在美国,董事之所以被赋予业务调查权,主要因为董事不论在决定公司业务执行之际、抑或在监督公司业务执行之际,其为了履行该等职责必须正确知晓公司的业务及财务状况。但关于该权利的性质,美国司法实践上以及学说理论界都存在分歧,在此,美国法律协会的观点及采取限制性立场的判例理论对我国立法具有借鉴意义。
In order to improve corporate governance, it needs to infinitude the directors＇ information right, including the inspection right. The right of a director to examine corporate records at all is based upon the principle that he must be able to understand the facts of COrporate operation and financial affairs in order to perform his corporate duties in decision making context or oversight and monitoring areas. But the opinions of courts and academe are diverging on the attribute of the right, herein, the opinions of all and the ruling theory which taking a restricting stand are importance for China to reference.
出处
《天津市政法管理干部学院学报》
2007年第2期51-55,共5页
Journal of Tianjin Administrative Institute of Political Science & Law
关键词
业务调查权
监督职责
账簿阅览
信任义务
知情权
inspection right
duty of monitor
inspect the books and records
fiduciary duty
information right
