浅析财务报告中股东知情权的范围
发布时间：2019-03-27 06:49
【摘要】：在现行公司法修订之前,法学界对股东知情权的范围已经进行了广泛的讨论,基本认为应把会计凭证涵盖在内,司法实践中也存在这种案例。但是修改后的公司法只规定了会计账簿,并未涉及会计凭证,可见对股东知情权的范围是否涵盖会计凭证存在疑虑和担心。笔者认为会计账簿和会计凭证是两个不同层次的概念,会计凭证应排除在对会计账簿的查阅范围之外。
[Abstract]:Before the revision of the current company law, the scope of shareholders' right to know has been extensively discussed in the field of law, and it is believed that accounting vouchers should be covered, and there are also such cases in judicial practice. However, the revised company law only provides for accounting books and does not involve accounting vouchers, so there are doubts and worries about whether the scope of shareholders' right to know covers accounting vouchers. The author thinks that accounting books and accounting vouchers are two different levels of concepts, accounting vouchers should be excluded from the scope of access to accounting books.
【作者单位】： 唐山开滦华南煤炭有限公司;
【分类号】：F275
本文编号：2447957
[Abstract]:Before the revision of the current company law, the scope of shareholders' right to know has been extensively discussed in the field of law, and it is believed that accounting vouchers should be covered, and there are also such cases in judicial practice. However, the revised company law only provides for accounting books and does not involve accounting vouchers, so there are doubts and worries about whether the scope of shareholders' right to know covers accounting vouchers. The author thinks that accounting books and accounting vouchers are two different levels of concepts, accounting vouchers should be excluded from the scope of access to accounting books.
【作者单位】： 唐山开滦华南煤炭有限公司;
【分类号】：F275
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1 伍传财;股份有限公经营权与股东知情权的冲突研究[D];南京林业大学;2005年
，本文编号：2447957
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