【摘要】： 隨著公司治理理論與實踐的不斷發(fā)展完善,公司的所有權(quán)與經(jīng)營權(quán)發(fā)生了分離,大大提高了公司經(jīng)營決策的專業(yè)性和效率性,但卻使得公司的經(jīng)營管理權(quán)集中到了由少數(shù)專業(yè)人士所組成的公司經(jīng)營者手中。凡是有權(quán)力的地方就容易被濫用,公司經(jīng)營管理層的權(quán)利日益膨脹所帶來的必然結(jié)果就是股東權(quán)利的日益萎縮。在這種情況下,如何使公司的所有者放心地把公司交給經(jīng)營者就成為日益重要的課題。因此,促使股東會權(quán)力向董事會轉(zhuǎn)移,與加強中小股東保護成為現(xiàn)代公司法并駕齊驅(qū)的兩大任務(wù)。 加強中小股東保護,除了保留一些關(guān)于決定公司重大事項的權(quán)力給股東大會以外,強化中小股東的監(jiān)督權(quán)也是一個行之有效的方案。為防止董事會結(jié)黨營私、濫權(quán)舞弊,股東可依法采取事前的預(yù)防措施,也可以采取事后的救濟措施,事前的預(yù)防措施,比如行使表決權(quán)；事后的救濟措施,比如股東為了自己以及公司的利益而提起的各類訴訟。但是,不管是事前的預(yù)防措施,還是事后的救濟措施,都是建立在股東對公司經(jīng)營中的信息具有一定程度的知悉與了解的基礎(chǔ)之上的,由此,股東知情權(quán)的產(chǎn)生就成為必然：股東知情權(quán)是股東行使其他權(quán)利的基礎(chǔ),沒有信息的了解,就無法作出正確的判斷和行為。 股東知情權(quán)是一個體系,雖然世界各國的公司立法對股東知情權(quán)體系的內(nèi)容規(guī)定得不盡相同,但大致都包括了股東會計報告查閱權(quán)、股東會計賬簿查閱權(quán)、檢查人選任請求權(quán)、質(zhì)詢權(quán)等一些下位的權(quán)利。本文擬對股東知情權(quán)體系中的會計賬簿查閱權(quán)制度作出詳細(xì)的研究。 本研究在總體上分為導(dǎo)論、主體與結(jié)論三個大的部分。在導(dǎo)論中,筆者主要闡明了本文的研究背景、研究方法、資料綜述,并引入了實踐中的兩個典型案例。主體分為三個部分。第一部分為股東會計賬簿查閱權(quán)的基礎(chǔ)理論。此部分主要論述股東會計賬簿查閱權(quán)的概念、性質(zhì)、范圍以及制度價值與理論基礎(chǔ)。第二部分為股東會計賬簿查閱權(quán)的構(gòu)成要件。此部分主要考察了美國、德國和日本等一些國家的立法規(guī)定,并借鑒這些世界上較為先進的公司立法得出股東查賬權(quán)的適用類型和主客觀要件。第三部分為股東會計賬簿查閱權(quán)的行使程序及其救濟。此部分主要探討股東會計賬簿查閱權(quán)如何行使,以及股東會計賬簿查閱權(quán)遭受損害之后應(yīng)該如何救濟。結(jié)論部分對股東會計賬簿查閱權(quán)的主體、對象范圍、客觀要件、主觀要件、行使程序及救濟作出總結(jié),并對我國的會計賬簿查閱權(quán)制度作出立法完善的建議。
[Abstract]:With the continuous development and perfection of corporate governance theory and practice, the ownership and management rights of the company have been separated, which has greatly improved the professionalism and efficiency of the company's management decisions. But the management of the company is concentrated in the hands of a small number of professionals. Where there is power, it is easy to be abused. The inevitable result of the expanding power of management is the shrinking of shareholders' rights. In this case, how to make the owner of the company safely give the company to the operator has become an increasingly important issue. Therefore, promoting the transfer of shareholders' power to the board of directors and strengthening the protection of minority shareholders have become two tasks of modern company law. In order to strengthen the protection of minority shareholders, it is also an effective scheme to strengthen the supervisory power of minority shareholders in addition to reserving some power to decide the important matters of the company to the shareholders' general meeting. In order to prevent the board of directors from forming a party for private gain and abuse of power, shareholders may, according to law, take preventive measures in advance, as well as remedial measures after the event, such as exercising the right to vote, and relief measures after the event. For example, shareholders for their own interests and the interests of the company and all kinds of litigation. However, whether it is preventive measures in advance or relief measures afterwards, they are based on the fact that shareholders have a certain degree of knowledge and understanding of the information in the operation of the company. The emergence of shareholders' right to know becomes inevitable: shareholders' right to know is the basis for shareholders to exercise other rights. Without the knowledge of information, they can not make correct judgment and behavior. The shareholders' right to know is a system. Although the company legislation of the world has different provisions on the content of the shareholders' right to know, it generally includes the right to inspect the accounting report of the shareholders, the right to inspect the accounting books of the shareholders, and the right of the inspector to choose and apply for appointment. The right to ask questions and other inferior rights. This paper intends to make a detailed study on the system of the right to consult accounting books in the system of shareholders' right to know. The study is divided into three parts: introduction, subject and conclusion. In the introduction, the author mainly expounds the research background, research methods, data summary, and introduces two typical cases in practice. The main body is divided into three parts. The first part is the basic theory of shareholder's right of checking accounting books. This part mainly discusses the concept, nature, scope, system value and theoretical basis of shareholder's right of checking accounting books. The second part is the constituent elements of shareholders'right of checking accounting books. This part mainly examines the legislative provisions of some countries, such as the United States, Germany and Japan, and draws on these more advanced company legislation in the world to obtain the applicable types and subjective and objective requirements of shareholders' audit rights. The third part is the procedure and relief of shareholders'right of checking accounting books. This part mainly discusses how to exercise the right of consulting accounting books of shareholders and how to remedy the damage of the right of consulting books of accounting books of shareholders. The conclusion part summarizes the main body, object scope, objective elements, subjective elements, exercise procedure and relief of the right to inspect the accounting books of shareholders, and makes some suggestions on the legislative perfection of the system of checking the books of accounting books in our country.
【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】：2010
【分類號】：D922.291.91

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