本文選題：有限公司 + 股東查賬權(quán)��； 參考：《南京大學(xué)》2013年碩士論文

【摘要】：有限公司的股東要維護(hù)自己的利益和公司的權(quán)益,一個最基本的前提就是要了解公司的經(jīng)營狀況,掌握公司的財務(wù)信息。只有這樣,才能做出正確的判斷和決策。然而,有限公司的這些核心信息往往都是由控股股東、董事會和其他高級管理人員所控制,其他股東尤其是廣大中小股東很難掌握這些信息,他們的權(quán)利和利益也因此經(jīng)常受到侵犯。因此,股東只有擁有查賬權(quán)才能切實(shí)維護(hù)自己的利益,也會進(jìn)一步加強(qiáng)對公司經(jīng)營管理行為的監(jiān)督和制約。2006年實(shí)施的《公司法》明確了有限公司股東的查賬權(quán),對于有限公司的股東尤其是廣大的中小股東而言,無疑是一大福音,因?yàn)椴橘~權(quán)是股東實(shí)現(xiàn)其他權(quán)利的基礎(chǔ),對于維護(hù)股東的權(quán)益和利益具有極大的意義。但是在欣喜之余,我們也應(yīng)該看見,法條的規(guī)定過于抽象,操作性不強(qiáng)。比如,對于股東資格的認(rèn)定沒有細(xì)化,股東查賬的對象范圍過于狹窄,查賬的方式和步驟不夠明確,訴訟適用的普通民事程序效率低下、成本高企等,以致在法學(xué)界充滿了各種爭議,進(jìn)而也導(dǎo)致了在司法實(shí)務(wù)中出現(xiàn)眾多同案不同判的現(xiàn)象。因此,本文從相關(guān)案例引發(fā)的問題出發(fā),對我國有限公司股東的查賬權(quán)制度進(jìn)行深入的探討。 全文除問題的提出和結(jié)語外,共分為五個部分。 第一部分,股東查賬權(quán)的概念和性質(zhì)。通過厘清股東查賬權(quán)的概念,可以為后面探討查賬權(quán)的范圍提供理論支持,性質(zhì)的確定有利于進(jìn)一步明確查賬權(quán)設(shè)置的目的,強(qiáng)化對股東權(quán)益的保護(hù)。 第二部分,股東查賬權(quán)的特殊主體。因?yàn)椤豆痉ā分皇呛唵我?guī)定查賬權(quán)的行使主體是有限公司的股東,對于一些特殊主體并沒有相關(guān)規(guī)定,所以,這一部分著重探討這些特殊股東是否有資格以及在什么程度和條件下可以行使這一權(quán)利。主要分析了前股東、后股東、瑕疵出資股東以及公司注銷后股東的情況。 第三部分,股東查賬權(quán)的對象范圍。這一部分先是對公司財務(wù)賬簿涉及的三種會計資料——會計報告、會計賬簿、會計憑證的概念和形式進(jìn)行了詳細(xì)的說明,接著對三種會計資料之間的關(guān)聯(lián)關(guān)系進(jìn)行了分析,繼而說明了三者之間是層層遞進(jìn)、不可分割的整體,所以必須將這幾種資料全部納入查賬范圍。 第四部分,股東查賬權(quán)的行使和權(quán)利救濟(jì)。這一部分主要是從操作的層面,細(xì)述行使查賬權(quán)的步驟、時間地點(diǎn)的確定以及訴訟時舉證責(zé)任的分配和適用的程序,尤其是在訴訟的適用程序上,筆者通過參考支付令等特殊監(jiān)督程序,經(jīng)過引用和修改將其應(yīng)用于查賬權(quán)的行使上,也就是對于滿足一些條件的查賬案件可以適用查賬令。 第五部分,我國股東查賬權(quán)制度的完善。這一部分首先總結(jié)了前面幾部分論述中得出的《公司法》的不足之處,接著就存在的這些問題和不足提出了幾點(diǎn)完善的建議。
[Abstract]:A limited company's shareholders want to maintain their own interests and the rights and interests of the company. One of the most basic premises is to understand the business situation of the company and to master the financial information of the company. Only in this way can we make the right judgment and decision. However, the core information of the limited company is always by the controlling shareholders, the board of directors, and other senior management. It is difficult for other shareholders, especially the small and medium shareholders, to master these information, and their rights and interests are often violated. Therefore, the shareholders only have the right to check in order to maintain their own interests, and will further strengthen the supervision and restriction of the company's management and management of the company's "company law" for.2006. It is clear that the right to check the accounts of the shareholders of a limited company is undoubtedly a great gospel to the shareholders of the limited company, especially the majority of the small and medium shareholders, because the right to check accounts is the basis for the shareholders to realize other rights and is of great significance for the protection of the interests and interests of the shareholders. For example, the identification of the shareholder's qualification is not fine, for example, the identification of the shareholder's qualification is not refined, the object scope of the shareholders is too narrow, the ways and steps of the audit are not clear enough, the common civil procedures applicable to the litigation are inefficient, the cost is high and so on, so that all kinds of disputes are filled in the legal field, and the public in the judicial practice also leads to the public in the judicial practice. Therefore, this article, starting from the problems arising from the relevant cases, makes an in-depth discussion on the system of checking accounts of shareholders in China's limited companies.
Apart from the conclusion and conclusion of the question, the article is divided into five parts.
In the first part, the concept and nature of the right to check the accounts of shareholders. By clarifying the concept of the right to check out the shareholders, we can provide theoretical support for the scope of the right to check the account right behind. The determination of the nature will help to further clarify the purpose of setting up the right of checking account, and strengthen the protection of the rights and interests of the shareholders.
The second part is the special subject of the right to check the accounts of the shareholders. Because the company law simply stipulates that the exercise subject of the right of audit is the shareholders of the limited company, and there are no relevant regulations for some special subjects. So, this part focuses on the qualification of these special shareholders and the extent to which extent and conditions the right can be exercised. The former shareholders, the latter shareholders, the defective capital contributing shareholders and the company's write off shareholders are analyzed.
The third part, the scope of the shareholders' right to check accounts. This part is a detailed description of the three kinds of accounting materials involved in the financial accounts of the company - the concept and form of accounting reports, accounting books, accounting vouchers, and then the relationship between the three kinds of accounting data, and then shows that the three are layers. Progressive, indivisible integral, so all these data must be included in the scope of audit.
The fourth part, the exercise of the right to check out the shareholders and the right relief. This part is mainly from the operational level, the detailed description of the procedures for the exercise of the right to check, the determination of the time and place, and the distribution and application of the burden of proof in the lawsuit, especially in the application procedure of the lawsuit, the author passes the special supervision procedure, such as the reference payment order, and is quoted by reference. And modification is applied to the exercise of audit rights, that is, audit orders can be applied to audit cases that meet certain conditions.
The fifth part is the improvement of the system of the right to check the accounts of the shareholders in our country. This part first summarizes the shortcomings of the company law in the previous sections, and then puts forward some suggestions on the existing problems and shortcomings.

【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D922.291.91

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本文編號：1878566