本文關(guān)鍵詞：有限責(zé)任公司股東賬簿查閱權(quán)的行使　出處：《西南財(cái)經(jīng)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：股東知情權(quán)是股東的基礎(chǔ)性權(quán)利,發(fā)揮著保障股東投資利益、維護(hù)公司及股東合法權(quán)利的重要作用,其中,有限責(zé)任公司股東對(duì)公司財(cái)務(wù)賬簿資料的查閱權(quán),是股東知情權(quán)的重要組成部分,也是最為復(fù)雜、爭(zhēng)議最多、與股東能否充分行使知情權(quán)關(guān)系最為密切的部分。隨著公司法律制度的不斷完善,有限責(zé)任公司股東的財(cái)務(wù)賬簿查閱權(quán)也越來(lái)越清晰的呈現(xiàn)出來(lái)。 2005年修訂后的《中華人民共和國(guó)公司法》第34條第2款規(guī)定,有限責(zé)任公司股東可以要求查閱公司會(huì)計(jì)賬簿,同時(shí)規(guī)定了查閱會(huì)計(jì)賬簿的條件并明確了公司抗辯股東賬簿查閱權(quán)的事由。這一規(guī)定,使股東的知情權(quán)得到了實(shí)質(zhì)性的擴(kuò)張,相較于舊公司法而言,在平等保護(hù)有限責(zé)任公司及股東的權(quán)利方面取得了重大進(jìn)步。但是,現(xiàn)行公司法關(guān)于股東查閱會(huì)計(jì)賬簿的規(guī)定仍偏重于宣示性、原則性,在實(shí)踐操作中,還有很多不確定的地方,如股東的主體身份認(rèn)定、查閱會(huì)計(jì)賬簿的內(nèi)容及范圍、股東行使查閱權(quán)的條件、股東行使查閱權(quán)的具體方式等。本文以最高人民法院公報(bào)案例“李淑君、吳湘、孫杰、王國(guó)興與江蘇佳德置業(yè)發(fā)展有限公司股東知情權(quán)糾紛一案”為主線,結(jié)合司法實(shí)踐中的大量真實(shí)案例,把有限公司股東查閱公司會(huì)計(jì)賬簿中的問(wèn)題逐一呈現(xiàn),并參考國(guó)內(nèi)外對(duì)股東查閱權(quán)特別是財(cái)務(wù)賬簿查閱權(quán)的研究成果,對(duì)現(xiàn)行公司法中因立法疏漏而出現(xiàn)的問(wèn)題進(jìn)行分析論證,提出自己的觀點(diǎn)。 本文認(rèn)為,查閱公司會(huì)計(jì)賬簿的主體只能是登記在冊(cè)的有限公司股東,排除隱名股東、已退出股東行使查閱權(quán)的可能；查閱會(huì)計(jì)賬簿的范圍應(yīng)當(dāng)包括原始會(huì)計(jì)憑證和公司對(duì)外簽訂的重大合同,以推動(dòng)股東查閱目的的真正實(shí)現(xiàn)；股東查閱會(huì)計(jì)賬簿的主觀條件是基于維護(hù)股東自身經(jīng)濟(jì)利益的正當(dāng)目的；股東查閱會(huì)計(jì)賬簿應(yīng)采用公司與股東兼顧、公平與效率并重的方式。在結(jié)合實(shí)際充分論證的基礎(chǔ)上,筆者對(duì)現(xiàn)行公司法及相關(guān)司法解釋在有限責(zé)任公司股東會(huì)計(jì)賬簿查閱權(quán)制度設(shè)計(jì)方面的不足與疏漏進(jìn)行了總結(jié)歸納,并就將來(lái)如何規(guī)范與完善相關(guān)制度提出了建議。 本文的創(chuàng)新在于：以最高法院公報(bào)的股東賬簿查閱權(quán)經(jīng)典案例為主線,輔以大量生動(dòng)翔實(shí)的審判案例,引出當(dāng)前司法實(shí)踐中處理有限責(zé)任公司股東行使財(cái)務(wù)賬簿查閱權(quán)問(wèn)題時(shí)所面臨的疑難與困惑,并從中歸納出主要爭(zhēng)議焦點(diǎn),一一分析,層層論證,把股東賬簿查閱權(quán)的相關(guān)要件邏輯嚴(yán)謹(jǐn)、脈絡(luò)清晰的展現(xiàn)出來(lái),同時(shí)提出相關(guān)立法建議,為進(jìn)一步完善有限公司股東賬簿查閱權(quán)制度設(shè)計(jì)進(jìn)行了有益的探索。 本文的不足之處：有限責(zé)任公司股東賬簿查閱權(quán)是公司股東知情權(quán)中一個(gè)較為復(fù)雜的問(wèn)題,學(xué)界關(guān)于此項(xiàng)股東權(quán)利的觀點(diǎn)不一,爭(zhēng)論極大,因筆者掌握的有關(guān)有限責(zé)任公司股東行使賬簿查閱權(quán)的案例尚不夠豐富,對(duì)股東在賬簿查閱權(quán)行使中出現(xiàn)的問(wèn)題可能尚未全部列舉,在分析論證股東賬簿查閱權(quán)相關(guān)問(wèn)題時(shí)難免有所疏漏。
[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.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：D922.291.91

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本文編號(hào)：1418669