本文關(guān)鍵詞：股東賬簿查閱權(quán)制度研究　出處：《鄭州大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 股東知情權(quán) 賬簿查閱權(quán) 正當(dāng)目的

【摘要】：現(xiàn)代公司運作的基本理念在于所有權(quán)與經(jīng)營權(quán)相分離,這種理念雖然造就了現(xiàn)代公司企業(yè)制度,但也帶來了一定負(fù)面問題。例如公司高管濫用其職權(quán)損害股東利益就是其中最為嚴(yán)重的負(fù)面作用之一。股東賬簿查閱權(quán)制度的建立與發(fā)展,不僅因為其是股東知情權(quán)制度的重要組成部分,而且對及時發(fā)現(xiàn)公司高級管理人員的濫用職權(quán)行為,避免高管的違法行為給股東造成無法挽回的重大損失等方面發(fā)揮著中重要的作用。正因為如此,世界各國（地區(qū)）特別是發(fā)達國家（地區(qū)）對股東會計賬簿查閱權(quán)都給予明確的法律保護。盡管我國現(xiàn)行《公司法》明確規(guī)定了有限責(zé)任公司股東享有會計賬簿查閱權(quán),但由于該制度體系中的各種不足與疏漏,導(dǎo)致該制度并未能真正地落到實處。本文擬從股東賬簿查閱權(quán)制度中存在的問題出發(fā),對股東賬薄查閱權(quán)制度的內(nèi)涵、性質(zhì)等方面作出相應(yīng)的分析,運用比較研究、歸納總結(jié)等方法,借鑒我國臺灣地區(qū)及國外立法,指出國內(nèi)立法中存在的問題,以期拋磚引玉,提出對完善我國股東賬簿查閱權(quán)制度有見地的建議。全文除引言外共分為四個部分:第一部分,股東賬簿查閱權(quán)的現(xiàn)有立法及尚存缺陷。這部分主要探討了我國股東賬簿查閱權(quán)的現(xiàn)有立法及尚存缺陷,由此引出下文關(guān)于股東賬簿查閱權(quán)的比較研究及完善建議。第二部分,股東賬簿查閱權(quán)的基本理論。這部分主要探討了股東賬簿查閱權(quán)的性質(zhì)、內(nèi)涵及其上位權(quán)利,為我國股東賬簿查閱權(quán)制度體系的構(gòu)建提供法理支撐。第三部分,股東賬簿查閱權(quán)的比較研究。這部分主要探討了美國、日本、德國、我國臺灣地區(qū)法律對股東查閱權(quán)的規(guī)定,通過對比,取其精華去其糟粕,為我國股東賬簿查閱權(quán)制度的完善提供實踐基礎(chǔ)。第四部分,股東賬簿查閱權(quán)的完善建議。這部分主要探討了應(yīng)當(dāng)如何完善我國股東賬簿查閱權(quán)的客體范圍、權(quán)利主體、正當(dāng)目的、行使程序、保密義務(wù)、懲戒措施等,并創(chuàng)造性的提出建立一種高效的簡易訴訟程序的構(gòu)思。
[Abstract]:The basic concept of modern company operation lies in the separation of ownership and management right, although this concept has created the modern company enterprise system. However, it also brings some negative problems. For example, the abuse of corporate executives' power to harm shareholders' interests is one of the most serious negative effects. The establishment and development of the system of shareholders' access to books of account. Not only because it is an important part of the shareholders' right to know system, but also to timely discover the abuse of power of the senior managers of the company. It is because of this that avoiding the illegal behavior of senior executives from causing irreparable heavy losses to shareholders is playing an important role. Countries (regions) in the world, especially developed countries (regions). The right to inspect accounting books of shareholders is protected by law, although the current Company Law of our country clearly stipulates that shareholders of limited liability companies enjoy the right of checking accounting books. However, due to various deficiencies and omissions in the system, the system has not really been put into practice. This paper intends to start from the problems in the system of shareholders' access to books of accounts, and the connotation of the system of the right to inspect the books of accounts of shareholders. The nature of the corresponding analysis, using comparative research, summing up and other methods, draw lessons from China's Taiwan region and foreign legislation, pointed out the existing problems in domestic legislation, with a view to throwing a brick to attract jade. This paper puts forward some insightful suggestions for perfecting the system of consulting the books of stockholders in our country. The full text is divided into four parts except the introduction: the first part. This part mainly discusses the existing legislation and the remaining defects of the shareholders' right to inspect the books of accounts in our country. The second part is the basic theory of shareholders' access to books of account. This part mainly discusses the nature of shareholders' right to inspect books of accounts. The connotation and the upper rights provide legal support for the construction of the system of the shareholders' access to books of accounts in China. The third part is the comparative study of the right of consulting the books of shareholders. This part mainly discusses the United States, Japan and Germany. The provisions of the right of inspection of shareholders in the Taiwan area law, through comparison, take its essence to remove its dross, and provide a practical basis for the improvement of the system of the right to inspect the books of accounts of the shareholders in China. Part 4th. This part mainly discusses how to perfect the object scope, the subject of the right, the legitimate purpose, the procedure, the obligation of confidentiality, the disciplinary measures and so on. And creatively put forward the idea of establishing an efficient summary procedure.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.291.91

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本文編號：1386633