摘要
新《公司法》规定了股东的账簿查阅权(第34条、第98条),但规定过于简单,这会给公司实践和法律适用带来许多不便,需要对一些地方加以完善。主要包括:在账簿查阅权的对象范围上,应采取概括加列举的方式。在行使账簿查阅权的主观要件问题上,应当对股东具有"不正当目的"的情形进行明确列举,设立外部检查人制度,设立关联公司账簿查阅权。关于账簿查阅权的行使方式,既允许股东阅览账簿文件,又允许誊写或复制有关的账簿文件。在法律救济上,股东在合理正当的要求范围内行使查阅权遭到拒绝的,可以请求法院赋予股份有限公司股东相应的会计账薄查阅权和复制权。
The＂Corporation Law＂provides the inspection rights of the account book by the shareholders（article 34,article 9 8）,but the provision is too simple,which may cause some inconvenience for the practice and legal application for the company,and therefore calls for some improvement.Such improvement may include the following： In terms of the subject area inspected,methods of generalization and listing should be used;in terms of the subject matters inspected,there should be specific listing of cases involving the ＂ inappropriate purpose＂ of the shareholders and the external inspector system should be established and the related company inspection mechanism should be set up;in terms of the way to exercise account inspection,inspectors should be allowed to look at the account books and photocopy relevant account document;in terms of legal assistance,shareholders should have the right to appeal to the court for the authorization to inspect and photocopy accounts should their request to do so be turned down.
出处
《江西财经大学学报》
CSSCI
北大核心
2010年第1期104-108,共5页
Journal of Jiangxi University of Finance and Economics
关键词
账簿
查阅权
股东
知情权
法律救济
Account books
Right to inspect
Shareholders
Legal assistance
