我国股东账簿查阅权制度研究

发布时间：2018-06-20 21:45

本文选题：股东账簿查阅权 + 正当目的　；参考：《东北财经大学》2010年硕士论文

【摘要】：股东账簿查阅权是股东一项固有的权利,它在股东知情权体系中居于核心地位,是股东行使其他权利的前提和基础。在公司所有权与经营权分离导致信息不对称的背景下,股东账簿查阅权为股东充分了解公司经营管理信息以及公司管理者是否尽到勤勉、忠实义务提供了渠道。随着以会计账簿为基础的会计信息失真问题愈来愈严重,扩大账簿查阅权,加强对投资者利益的保护成为各国公司立法的选择。93年《公司法》规定了诸如股东会会议记录、公司章程等簿记性文件的查阅权,但没有规定作为核心的会计账簿的查阅权,05年《公司法》顺应了扩大账簿查阅权的公司立法趋势,引入了有限责任公司股东会计账簿的查阅权,是我国公司立法上的进步,然而仅有一条条文的规定过于单薄和笼统。特殊股东的会计账簿查阅权,股东可查阅账簿的行使程序及法律救济,行使账簿查阅权的“正当目的”等问题缺乏必要的法律规定,也缺少相关司法解释,股东在行使账簿查阅权时面临诸多的不确定性。笔者结合05年《公司法》的规定以及全国公司法实践中的审判案例,对股东账簿查阅权制度进行深入探讨。本文共分为五章。第一章为股东账簿查阅权概述。股东账簿查阅权是指股东因违反公司呈报义务或股东有理由怀疑其违反呈报义务提供虚假信息对公司财务会计账簿及其他簿记性文件所享有的主动查阅的权利。从知情权的保障层次结构来看其处于第二层次,居于核心地位。股东账簿查阅权是一种固有权,兼具共益权与自益权的性质。05年《公司法》引入了有限责任公司股东会计账簿的查阅权,但仍没有规定股份有限公司股东会计账簿的查阅权。第二章为股东账簿查阅权行权主体。股东是股东账簿查阅权的行权主体。我国公司立法上没有明确规定股东的概念和判断标准,实践中对于出资瑕疵股东、“隐名股东”与“显名股东”、已转让股权股东等是否享有账簿查阅权存有争议。结合我国公司法的审判案例分析,笔者认为出资瑕疵股东和“显名股东”享有股东账簿查阅权,已转让股权的股东对其转让股权之前的公司账簿相对享有查阅权,“隐名股东”不享有账簿查阅权。第三章为股东账簿查阅权的对象范围。域外立法关于股东账簿查阅权行权范围规定的各不相同,一般包括股东名册、公司章程、股东会会议记录、董事会(监事会)会议记录、会计账簿以及子公司的这些资料。结合公司法上的审判案例,笔者对于学理和实践中存有争议的几类对象展开探讨,得出结论。第四章为股东账簿查阅权的合理限制。股东账簿查阅权的合理限制一般表现在主观条件和客观目的两方面。大多数国家对客观条件方面即行权主体必须持股比例达到一定份额持续一定时间已经逐渐放开。笔者认为对有限责任公司不应设客观条件限制,但对于未来立法的股份有限公司应当设置限制。各国对主观目的方面限制采取不同的立法模式。笔者借鉴国外的成文法与判例的经验,介绍了如何判断“正当目的”的标准。第五章为股东账簿查阅权行使之程序与司法救济。股东账簿查阅权的行权程序分为股东提出申请、公司审查、公司提供账簿供股东查阅三个阶段。笔者分析了股东账簿查阅权诉讼中应注意的几个问题即诉讼的前置程序、账簿查阅权诉讼的被告以及诉讼前或诉讼中的证据保全,并提出了导入第三人审阅制度与完善救济途径的建议。本文的创新之处在于从知情权的保障层次结构入手,确定股东账簿查阅权作为第二层次的核心地位,从而界定了其概念；结合05年《公司法》颁布前的《修改草案》探究立法意图,探究05年《公司法》在股东账簿查阅权制度上有所为有所不为的原因,有利于更好地理解该制度；结合06年《会计准则》与相关会计知识研究母子公司等会计账簿的界定与范围；结合实践中影响比较大的人民法院审判案例,实证分析实践中股东账簿查阅权中有争议的问题,力求使文章具有实践价值。
[Abstract]:It is an inherent right of shareholders to check the right to inspect the shareholder ' s account books . It is the precondition and basis for the shareholders to exercise other rights .

Chapter 1 provides an overview of the right of access to shareholders ' books . The right to access shareholder books refers to the right of shareholders to make false information to the company ' s financial and accounting books and other bookkeeping documents because they violate the reporting obligations of the company or the shareholders have reason to suspect that they are in violation of the reporting obligation .

The second chapter is the subject of the right of access right of shareholder ' s account book . The shareholder is the right subject of the right to inspect the shareholder ' s account book . In the practice , it is not clear that the shareholder ' s concept and judgment criterion is controversial . In the practice , the author thinks that the shareholder of the capital contribution and the " prominent shareholder " and the transferred equity shareholder have the right to inspect the right of access to the books .

Chapter Three is the object scope of the right to inspect the shareholder ' s account books . The extraterritorial legislation is different from the scope of the right to inspect the right of view of the shareholders ' books , which generally includes the register of shareholders , the articles of association , the minutes of the shareholders ' meeting , the minutes of the meeting of the board of directors ( board of supervisors ) , the accounting books and the information of the subsidiaries .

In the fourth chapter , the reasonable limitation of the right to inspect the shareholder ' s account book is that the reasonable limitation of the right of access to the shareholder ' s account book is usually in two aspects : subjective and objective .

In the fifth chapter , the procedure and the judicial relief of the right to inspect the shareholder ' s account book are divided into three stages : the application by the shareholder , the company ' s examination , the company ' s provision of the account book for the shareholders to inspect the three stages . The author analyzes the several issues that should be paid attention to in the litigation of the shareholder ' s book access right , namely the procedure of the litigation , the defendant in the right to inspect the right of account of the books and the evidence preservation before the litigation or the litigation , and puts forward the suggestion to introduce the third party ' s review system and perfect the remedy .

The innovation of this paper is to define the concept of shareholder ' s account book access right as the core of the second level , starting with the hierarchy of the right to know .
In the light of the legislative intent of the draft amendment before the promulgation of the Company Law of 05 years , the reason why the Company Law of the Company Law of 05 years has improved on the right system of shareholders ' account books is explored , which is conducive to the better understanding of the system ;
Combined with the definition and scope of accounting account books such as accounting accounting books of the year 2006 and relevant accounting knowledge ;
In combination with the case of people ' s court trial in practice , the issue of dispute in the right of view of shareholder ' s account book in the practice of positive analysis is to make the article have practical value .
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【参考文献】