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有限责任公司股东账簿查阅权的行使

发布时间:2018-01-13 11:31  文章来源:笔耕文化传播

  本文关键词:有限责任公司股东账簿查阅权的行使 出处:《西南财经大学》2012年硕士论文 论文类型:学位论文


  更多相关文章: 有限责任公司 股东 账簿查阅权


【摘要】:股东知情权是股东的基础性权利,发挥着保障股东投资利益、维护公司及股东合法权利的重要作用,其中,有限责任公司股东对公司财务账簿资料的查阅权,是股东知情权的重要组成部分,也是最为复杂、争议最多、与股东能否充分行使知情权关系最为密切的部分。随着公司法律制度的不断完善,有限责任公司股东的财务账簿查阅权也越来越清晰的呈现出来。 2005年修订后的《中华人民共和国公司法》第34条第2款规定,有限责任公司股东可以要求查阅公司会计账簿,同时规定了查阅会计账簿的条件并明确了公司抗辩股东账簿查阅权的事由。这一规定,使股东的知情权得到了实质性的扩张,相较于旧公司法而言,在平等保护有限责任公司及股东的权利方面取得了重大进步。但是,现行公司法关于股东查阅会计账簿的规定仍偏重于宣示性、原则性,在实践操作中,还有很多不确定的地方,如股东的主体身份认定、查阅会计账簿的内容及范围、股东行使查阅权的条件、股东行使查阅权的具体方式等。本文以最高人民法院公报案例“李淑君、吴湘、孙杰、王国兴与江苏佳德置业发展有限公司股东知情权纠纷一案”为主线,结合司法实践中的大量真实案例,把有限公司股东查阅公司会计账簿中的问题逐一呈现,并参考国内外对股东查阅权特别是财务账簿查阅权的研究成果,对现行公司法中因立法疏漏而出现的问题进行分析论证,提出自己的观点。 本文认为,查阅公司会计账簿的主体只能是登记在册的有限公司股东,排除隐名股东、已退出股东行使查阅权的可能;查阅会计账簿的范围应当包括原始会计凭证和公司对外签订的重大合同,以推动股东查阅目的的真正实现;股东查阅会计账簿的主观条件是基于维护股东自身经济利益的正当目的;股东查阅会计账簿应采用公司与股东兼顾、公平与效率并重的方式。在结合实际充分论证的基础上,笔者对现行公司法及相关司法解释在有限责任公司股东会计账簿查阅权制度设计方面的不足与疏漏进行了总结归纳,并就将来如何规范与完善相关制度提出了建议。 本文的创新在于:以最高法院公报的股东账簿查阅权经典案例为主线,辅以大量生动翔实的审判案例,引出当前司法实践中处理有限责任公司股东行使财务账簿查阅权问题时所面临的疑难与困惑,并从中归纳出主要争议焦点,一一分析,层层论证,把股东账簿查阅权的相关要件逻辑严谨、脉络清晰的展现出来,同时提出相关立法建议,为进一步完善有限公司股东账簿查阅权制度设计进行了有益的探索。 本文的不足之处:有限责任公司股东账簿查阅权是公司股东知情权中一个较为复杂的问题,学界关于此项股东权利的观点不一,争论极大,因笔者掌握的有关有限责任公司股东行使账簿查阅权的案例尚不够丰富,对股东在账簿查阅权行使中出现的问题可能尚未全部列举,在分析论证股东账簿查阅权相关问题时难免有所疏漏。
[Abstract]:The shareholders' right to know is the basic rights of shareholders, plays an important role to protect shareholders' investment interests, safeguard the legitimate rights of the company and the shareholders, the shareholders of a limited liability company on the company's financial books information right is an important part of shareholder's right to know, and it is also the most complex, the most controversial, and the shareholders can fully exercise the right to know the most closely related parts. With the continuous improvement of the legal system, the shareholders of the limited liability company financial books right is more and more clearly.
The People's Republic of China Company Law > thirty-fourth provisions of the second paragraph of the 2005 revised <, shareholders of a limited liability company may request to consult the accounting books of the company, and the provisions of the accounting records of the inspection conditions and the company's claim of shareholders'inspection right. The reason of this provision, the shareholder's right to know has been substantial expansion, compared to the old company law, made great progress in the aspect of the rights to equal protection of the limited liability company and shareholders. However, provisions on the shareholders' inspection the accounting books of the current company law is still focused on the declaration, in principle, in practice, there are many places uncertain, such as the subject of shareholder identity, content and scope access to the accounting books, the right conditions, the right and the specific way. According to the bulletin of the Supreme People's court case "Li Shujun, Wu Xiang, Sun Jie, Wang Guoxing and Jiangsu candexpo Real Estate Development Co., a shareholder's rights dispute case "as the main line, combined with a large number of real cases in judicial practice, the company shareholder access to the accounting books of the company in question is presented, and refer to domestic and foreign research results especially the inspection right of shareholder financial right of access to books, analyzes due to the legislative loopholes existing company law problems, put forward their own views.
This paper argues that the main access to the accounting books of the company is the only registered company shareholders, excluding dormant shareholders, have withdrawn from the right and may range; to consult the accounting books shall be a major contract including the original accounting documents and foreign companies signed, in order to realize and promote the shareholder purpose; the subjective condition of shareholder of the accounting books the legitimate purpose of maintaining their own economic interests based on shareholder; shareholder of the accounting books should be used for the company and the shareholders of both equity and efficiency both ways. Based on the combination of the actual full argument, the author of the present company law and relevant judicial interpretations of the shareholders of a limited liability company accounting books lack of oversight and design of power system this paper makes a summary and suggestions on how to standardize and improve the relevant system in the future are put forward.
The innovation of this paper is: the Supreme Court Bulletin of the shareholders'inspection right classic case as the main line, with the vivid cases, difficult and confusing faces leads to shareholders of a limited liability company to deal with the current judicial practice in the exercise of the right of access to books of financial problem, and summed up the main focus of controversy, from 11 analysis layers the related elements of argumentation, logic of shareholders'inspection right rigor, clear display, and puts forward relevant legislative suggestions for the further improvement of limited company of shareholders'inspection right system design for a beneficial exploration.
The inadequacies of this article: the inspection right of shareholder's limited liability company, the shareholders of the company informed is a complicated issue in academic circles on the right, the shareholder's right viewpoint, because of the great debate, the shareholders of the limited liability company to exercise the right of access to books of the case is not rich, the shareholders in the books in the exercise of power problems may not be all listed, in the analysis of shareholders'inspection right related problems inevitably omissions.

【学位授予单位】:西南财经大学
【学位级别】:硕士
【学位授予年份】:2012
【分类号】:D922.291.91

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