摘要
股东知情权是股东的固有权利,是保护股东合法利益和公司利益的重要方式,我国《公司法》对股东知情权进行了基本的规定,2017年的《公司法司法解释四》进一步强调了保护中小股东的利益,但仍存在着查阅权涉及的内容范围较小、股东知情权的主体资格认定不明确、司法救济程序不完善等问题。为此结合列举式和概括式的方法将股东查阅权的范围囊括会计原始凭证以及能够真实准确反映公司经营的特定材料,进一步明确行使知情权的股东的界限,设立检查人制度,以建立更加完善、操作性更强的保护股东知情权的法律制度,保障股东和公司的合法权益。
The right to information protects both the shareholders’ and the company’s interests.The Judicial Interpretation Ⅳ of the Company Law(2017)further emphasizes the interests of minority shareholders,however,problems such as narrow scope of inspection,unclear qualification approval for right subject,and imperfect judicial remedy still exist.Ways to construct the legal system to protect shareholders’ right to information are suggested as follows:to include source documents and specific materials that can accurately and authentically reflect the company’s operation into the right of inspection,to further identify the scope of shareholders’ right to information and establish inspection system so as to ensure the legitimate rights and the interests of shareholders and the company.
作者
朴永春
金河禄
PIAO Yong-chun;JIN He-lu
出处
《延边大学学报（社会科学版）》
CSSCI
2019年第4期125-132,144,共9页
Journal of Yanbian University：Social Science Edition
关键词
股东知情权
《公司法司法解释四》
商业秘密
检查人制度
shareholder’s right to information
The Judicial Interpretation Ⅳ of the Company Law
trade secret
inspection system
