【摘要】：隨著我國(guó)資本市場(chǎng)逐步走向成熟,有的投資者進(jìn)入有限責(zé)任公司成為中小股東,其利益往往受到來(lái)自公司大股東或公司高管人員的侵害。雖然《公司法》明確了公司是一個(gè)利益共同體,有限責(zé)任公司股東享有會(huì)計(jì)賬簿查閱權(quán)以及公司對(duì)利益相關(guān)者進(jìn)行保護(hù),但對(duì)于股東行使查閱賬簿權(quán)的對(duì)象范圍、行使賬簿查閱權(quán)的主客觀要件、賬簿查閱權(quán)的行使程序,具體司法救濟(jì)程序,公司應(yīng)當(dāng)負(fù)有社會(huì)責(zé)任,以及保護(hù)利益相關(guān)者利益等問(wèn)題缺乏必要的規(guī)定,在實(shí)踐中不具有可操作性。目前,對(duì)于公司利益范圍的認(rèn)定以及如何實(shí)現(xiàn)各利益主體的均衡保護(hù),仍存在分歧。傳統(tǒng)的公司法理論認(rèn)為,股東是公司的當(dāng)然所有者,公司利益就是股東利益,是股東近期利益和遠(yuǎn)期利益的總和。但是隨著公司法理論的發(fā)展,這一觀點(diǎn)已受到越來(lái)越多的質(zhì)疑,人們開(kāi)始認(rèn)識(shí)到,經(jīng)營(yíng)者、債權(quán)人、供應(yīng)商、職工等相關(guān)者的利益也應(yīng)該涵蓋于公司利益的范圍之內(nèi),利益相關(guān)者概念的語(yǔ)源及其理論的產(chǎn)生和發(fā)展蘊(yùn)涵著深刻的社會(huì)因素。在實(shí)踐中如何使股東會(huì)計(jì)賬簿查閱權(quán)得到最大程度的實(shí)現(xiàn)和保護(hù),公司的利益相關(guān)者為維護(hù)自己的正當(dāng)權(quán)益,要求公司經(jīng)營(yíng)者在決策時(shí)考慮利益相關(guān)者,必然促使中小股東或利益相關(guān)者希望了解公司相應(yīng)情況或要求參與公司的治理。為保障他們的利益,并為國(guó)家鼓勵(lì)投資,籌集資金,需要建立與完善有關(guān)中小股東利益保護(hù)的制度。結(jié)合我國(guó)獨(dú)特的資本結(jié)構(gòu)與市場(chǎng)環(huán)境,完善公司內(nèi)部監(jiān)督機(jī)制,外部監(jiān)事制度與小股東的事后救濟(jì)措施,并且完善民主監(jiān)督與管理,完善公司治理結(jié)構(gòu),�，F(xiàn)階段,我國(guó)應(yīng)構(gòu)建符合我國(guó)國(guó)情的利益相關(guān)者保護(hù)機(jī)制和會(huì)計(jì)賬簿查閱權(quán)機(jī)制,本文將從有限責(zé)任公司與股東的關(guān)系上做理論探討,以求更好地實(shí)現(xiàn)股東行使會(huì)計(jì)賬簿查閱權(quán)以及保護(hù)中小股東利益。并就此提出一些粗淺的看法、依據(jù)和操作建議,希望建立完善的現(xiàn)代公司治理結(jié)構(gòu),是預(yù)防、減少有限責(zé)任公司違法違規(guī)行為和侵害股東利益的關(guān)鍵。 本文主要采取文獻(xiàn)收集整理和法律釋義和解釋方法進(jìn)行研究,立足于會(huì)計(jì)賬簿查閱權(quán)制度的理論基礎(chǔ),在借鑒國(guó)外立法和本國(guó)立法經(jīng)驗(yàn)的基礎(chǔ)上,分析我國(guó)現(xiàn)行會(huì)計(jì)賬簿查閱權(quán)法律制度,并為今后修改和完善提出建議。第一部分主要介紹有限責(zé)任公司股東會(huì)計(jì)賬簿查閱權(quán)概念、特點(diǎn)、意義以及美國(guó)、日本等各國(guó)對(duì)股東賬簿查閱權(quán)的規(guī)定。第二部分主要介紹股東賬簿查閱權(quán)的正當(dāng)目的認(rèn)定及舉證責(zé)任,如何理解正當(dāng)目的與不正當(dāng)目的的內(nèi)函及舉證責(zé)任分配原則。第三部分主要介紹股東帳簿查閱權(quán)的種類(lèi)、范圍、程序及期限。第四部分主要介紹股東賬簿查閱權(quán)的法律救濟(jì),即公司拒絕股東行使會(huì)計(jì)賬簿查閱的救濟(jì)方法、并建立簡(jiǎn)便的訴訟程序等。
[Abstract]:With the maturity of the capital market in our country, some investors have entered the limited liability company to become minority shareholders, whose interests are often infringed by the large shareholders of the company or the executives of the company. Although the Company Law makes it clear that the company is a community of interests, the shareholders of a limited liability company enjoy the right to inspect the accounting books and the company protects the stakeholders, the scope of the object to which the shareholders exercise the right to inspect the books of accounts, The subjective and objective requirements for exercising the right to inspect books of account, the procedure for exercising the right of checking account books, the specific procedures for judicial relief, the social responsibility of the company and the protection of the interests of the stakeholders, etc., are lacking in the necessary provisions. It is not operable in practice. At present, there are still differences on how to identify the scope of the interests of the company and how to realize the balanced protection of the main interests. The traditional company law theory holds that the shareholders are the natural owners of the company and the interests of the company are the interests of the shareholders and the sum of the immediate interests and the forward interests of the shareholders. However, with the development of company law theory, this view has been questioned more and more. People began to realize that the interests of operators, creditors, suppliers, workers and other related persons should also be covered in the scope of the interests of the company. The etymology of stakeholder concept and its theory contain profound social factors. In practice, how to realize and protect the right to consult the accounting books of shareholders to the greatest extent? in order to safeguard their legitimate rights and interests, the stakeholders of the company require the company operators to consider the stakeholders when making decisions. It is necessary to urge minority shareholders or stakeholders to know about the company or to participate in corporate governance. In order to protect their interests, encourage investment and raise funds for the state, it is necessary to establish and perfect the system of protecting the interests of minority shareholders. Combining with the unique capital structure and market environment of our country, we should perfect the internal supervision mechanism, the external supervisor system and the relief measures of the minority shareholders, and perfect the democratic supervision and management, perfect the corporate governance structure. At the present stage, we should construct the protection mechanism of stakeholders and the mechanism of checking accounting books in accordance with the situation of our country. This paper will make a theoretical discussion on the relationship between limited liability companies and shareholders. In order to achieve better shareholders to exercise the right to check accounting books and to protect the interests of minority shareholders. It is the key to prevent and reduce the illegal behavior of limited liability company and infringing the interests of shareholders by putting forward some superficial views, bases and operational suggestions, and hoping to establish a perfect modern corporate governance structure, which is the key to prevent and reduce the illegal behavior of limited liability companies and infringe on the interests of shareholders. This paper mainly adopts the methods of literature collection, legal interpretation and interpretation, based on the theoretical basis of the system of consulting right of accounting books, and on the basis of drawing lessons from foreign legislation and domestic legislative experience. This paper analyzes the current legal system of the right to consult accounting books in China, and puts forward some suggestions for future revision and improvement. The first part mainly introduces the concept, characteristics and significance of the right to inspect the accounting books of the shareholders of limited liability companies, as well as the provisions of the right to inspect the books of shareholders in the United States, Japan and other countries. The second part mainly introduces the identification of the proper purpose and the burden of proof of the shareholder's right to inspect the books of account, how to understand the inner letter of the legitimate purpose and the improper purpose and the principle of the distribution of the burden of proof. The third part mainly introduces the kind, scope, procedure and time limit of shareholders'right of checking account books. The fourth part mainly introduces the legal relief of shareholders' right of checking account books, that is, the relief method of refusing shareholders to exercise the right of consulting accounting books, and establishing a simple lawsuit procedure, etc.
【學(xué)位授予單位】：中央民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類(lèi)號(hào)】：D922.291.91

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