【摘要】：隨著公司的所有權(quán)和經(jīng)營權(quán)的日漸分離,大多數(shù)的股東實際上并不直接參與公司的經(jīng)營管理,股東若要充分行使自己的權(quán)利,必須充分地了解對公司的信息,特別是經(jīng)營信息和財務(wù)信息。在現(xiàn)代的公司管理結(jié)構(gòu)中,股東知情權(quán)是公司股東享有的一項重要權(quán)利,股東知情權(quán)規(guī)則處于基礎(chǔ)地位。在現(xiàn)實生活中,公司侵犯股東知情權(quán)的現(xiàn)象依然存在,如何切實有力地保障股東知情權(quán)是中國目前公司法律制度必須解決的問題,研究股東知情權(quán)的特征和實現(xiàn)機(jī)制等一系列問題在理論上和實踐上都大有裨益。 新《公司法》第34條引入了有限責(zé)任公司股東賬簿查閱權(quán),是我國公司立法的一大進(jìn)步。然而僅一條法律條文并不能完全得保證股東知情權(quán)的實現(xiàn)。因此,如何在我國建立較為完善的股東知情權(quán)法律制度,如何使股東知情權(quán)得以切實的保障等問題,成為了實務(wù)界和學(xué)界共同關(guān)注的焦點。 本文分四章對股東會計賬簿查閱權(quán)加以闡述和討論,第二章從公司契約論的角度來對股東權(quán)的本質(zhì)進(jìn)行契約解釋,強(qiáng)調(diào)公司股東權(quán)的契約屬性,進(jìn)而對作為股東權(quán)內(nèi)容的查閱權(quán)進(jìn)行契約解釋,來界定其權(quán)利屬性,對公司股東查閱權(quán)的主體規(guī)則、查閱對象范圍規(guī)則、正當(dāng)目的規(guī)則進(jìn)行契約論的解釋。從而確認(rèn)股東查閱權(quán)的自益權(quán)與共益權(quán)兼具的屬性。 第三章主要分兩節(jié)進(jìn)行闡述,第一節(jié)闡述有限公司普通股東與特殊股東會計賬簿查閱權(quán)的區(qū)別。在這一節(jié)中,筆者歸納了幾類特殊股東是否應(yīng)該享有查閱權(quán)以及該如何享有。第二節(jié)論述股份公司股東是否也應(yīng)該享有與有限公司股東相同的會計賬簿查閱權(quán)。在新公司法中僅僅規(guī)定了有限責(zé)任公司的股東會計賬簿查閱權(quán),但對股份公司的股東尚未規(guī)定,本節(jié)論述股份公司的股東是否有必要同樣授予會計賬簿查閱權(quán),以及是否該給予必要限制,如何限制,直至取消限制。 第四章,主要研究可否對原始會計憑證的查閱權(quán)。新《公司法》第34條第一款、第二款規(guī)定的股東查閱權(quán)的范圍包括公司章程、股東會會議記錄、董事會會議決議、監(jiān)事會會議決議、財務(wù)會計報告和會計賬簿等內(nèi)容,但對原始會計憑證、存續(xù)久遠(yuǎn)的會計賬簿是否能夠查閱以及公司章程是否可以對查閱權(quán)進(jìn)行自治等問題沒有作出規(guī)定。本章重點論述股東是否有權(quán)對原始會計憑證進(jìn)行查閱。 第五章是對股東會計賬簿查閱權(quán)制度在實踐中的運用所進(jìn)行的研究,即將理論應(yīng)用到實踐中的制度設(shè)計,分三節(jié)進(jìn)行闡述：(一)股東查閱權(quán)的行使程序(二)股東查閱權(quán)的行使受侵害時的權(quán)利救濟(jì)(本節(jié)會涉及到舉證責(zé)任問題的研究)(三)我國股東查閱權(quán)制度的完善。
[Abstract]:With the gradual separation of the ownership and management rights of the company, most of the shareholders do not participate in the management of the company directly. If the shareholders want to fully exercise their rights, they must fully understand the information about the company. In particular, business information and financial information. In the modern corporate management structure, shareholders' right to know is an important right enjoyed by shareholders, and the rules of shareholders' right to know are in a basic position. In real life, the phenomenon of company infringing on shareholders' right to know still exists. How to protect shareholders' right to know effectively is a problem that must be solved in China's current corporate legal system. It is beneficial to study the characteristics and realization mechanism of shareholders'right to know in theory and practice. Article 34 of the new Company Law introduces the right to inspect the books of accounts of shareholders of limited liability companies, which is a great progress in the legislation of companies in our country. However, the realization of shareholders' right to know can not be completely guaranteed by a single legal provision. Therefore, how to establish a more perfect legal system of shareholders' right to know and how to ensure the shareholders' right to know has become the focus of attention in practice and academic circles. This article is divided into four chapters to explain and discuss the right of consulting the accounting books of shareholders. The second chapter explains the nature of shareholders' rights from the angle of company contract theory, and emphasizes the contractual attributes of shareholders' rights. Then the right of access as the content of shareholders' rights is explained by contract to define the property of the right and to explain the rules of the subject, the scope of the object and the rule of legitimate purpose of the shareholders of the company. In order to confirm the shareholders of the right of self-interest and the property of the right of mutual benefit. The third chapter is divided into two sections, the first section expounds the difference between the ordinary shareholders and special shareholders. In this section, the author sums up several kinds of special shareholders should enjoy the right of inspection and how to enjoy. The second section discusses whether shareholders should enjoy the same rights of checking accounting books as shareholders of limited companies. In the new company law, only the shareholders of a limited liability company have the right to inspect the accounting books, but the shareholders of a joint stock company are not yet provided with. This section discusses whether it is necessary for shareholders of a joint stock company to grant the same right of access to the books of accounts. And whether the necessary restrictions should be given and how to limit them until they are lifted. The fourth chapter, mainly studies whether to the original accounting certificate inspection right. The scope of the shareholders' inspection rights stipulated in Article 34, paragraph 1 and paragraph 2 of the new Company Law includes articles of association of the company, minutes of shareholders' meetings, resolutions of the directors' meetings, resolutions of the supervisors' meetings, financial and accounting reports and accounting books, etc. However, there are no regulations on whether the original accounting documents, the long-lived accounting books can be consulted and whether the articles of association can autonomy the inspection right. This chapter focuses on whether shareholders have the right to consult the original accounting documents. The fifth chapter is the research on the application of the system of consulting right of stockholders' accounting books in practice, that is, the system design of applying the theory to practice. It is divided into three sections: (1) the procedure of the exercise of the shareholder's right of inspection (2) the remedy of the right when the exercise of the shareholder's right of inspection is infringed (this section will involve the study of the burden of proof) (3) the perfection of the system of the shareholder's right of inspection in our country.
【學(xué)位授予單位】：中央民族大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D922.291.91

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 院瀅;論有限責(zé)任公司股東財務(wù)信息查閱權(quán)[D];東北財經(jīng)大學(xué);2012年

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本文編號：2190211