股东查阅公司会计账簿的正当目的及实现方式

发布时间：2018-06-13 00:12

本文选题：股东知情权 + 会计账簿　；参考：《人民司法》2011年06期

【摘要】：知情权是有限责任公司和股份有限公司股东享有的一种十分重要的股东权,在股东权的整个体系中具有基础性的地位,是股东实现其他股东权的重要基础。2006年1月1日,新公司法开始实施,对股东知情权行使范围的界定有所变化,股东行使知情权的范围被大大拓展。与旧公司法相比较,新公司法将有限责任公司和股份有限公司股东知情权的行使范围有所放宽,股东的知情权在更大程度上获得了法律的尊重和承认。但另一方面,为维护公司的合法权益,法律对股东知情权的行使又做了一定的限制。本期刊登《股东查阅公司会计账簿的正当目的及实现方式》及《股东知情权前置程序存在的瑕疵不能通过诉讼程序救济》两个案例,对股东知情权保护提供了很好例证。
[Abstract]:The right to know is a very important shareholder rights of the limited liability company and the shareholders of the Limited by Share Ltd. It has a basic position in the whole system of shareholders' rights. It is the important foundation for the shareholders to realize the other shareholders' rights. In January 1st.2006, the new company law began to be implemented, and the scope of the exercise of the right to know of the shareholders was changed. The scope of the exercise of the right to know has been greatly expanded. Compared with the old company law, the new company law loosened the scope of the exercise of the right to know of the limited liability companies and the Limited by Share Ltd shareholders. The right to know of the shareholders was more respected and recognized by the law. On the other hand, the law was known to the shareholders for the protection of the legitimate rights and interests of the company. There are certain restrictions on the exercise of the right to love. In this period, the publication of the legitimate purpose and Realization of the shareholders' access to the accounting books of the company and the defects of the prior procedure for the shareholders' right to know can not pass the two cases of litigation procedure relief, which provides a good example for the protection of the shareholders' right to know.
【作者单位】：上海市第二中级人民法院;
【分类号】：D922.291.91

【共引文献】