公司賬簿功能視角下的股東賬簿查閱權(quán)
發(fā)布時間：2018-09-10 14:25
【摘要】：現(xiàn)代公司制和證券市場的不斷完善發(fā)展促使股權(quán)分散化效應(yīng)漸趨顯現(xiàn),大股東和中小股東之間的利益沖突不斷升級,股東賬簿查閱權(quán)擔負著艱巨的歷史使命。然而,任何一項權(quán)利的設(shè)置都不是單一理論下的簡單升華,紛繁復(fù)雜的商法制度尤其如此。所以需要以公司賬簿為基礎(chǔ),突破傳統(tǒng)商法的思維局限,站在公司賬簿功能的視角之下,將其核心功能與股東賬簿查閱權(quán)相聯(lián)系,深入細致地分析權(quán)利的屬性與構(gòu)造。 本文主要運用綜合分析的方法,參考經(jīng)濟、金融等領(lǐng)域的相關(guān)知識來充實股東賬簿查閱權(quán)的研究視野,并運用比較分析的方法,融入英美等發(fā)達國家的相關(guān)司法實踐案例,分析我國現(xiàn)有立法中存在的問題以及合理的完善建議。本文共分為五大部分： 第一部分：“公司賬簿的功能”。在厘清公司賬簿概念的前提下,分析不同視角下不同種類公司賬簿的一般功能,并在此基礎(chǔ)上提煉出公司賬簿的核心功能,即始終圍繞股東和公司兩個主體展開 第二部分：“股東賬簿查閱權(quán)的擴充”。以公司賬簿的核心功能為根本,以契合公司賬簿的核心功能為目標,分別從公司賬簿的查閱種類、母子公司的查閱對象、新舊股東的查閱期間三個方面進行深入論證,理順股東賬簿查閱權(quán)擴充的方向,并采用典型案例的方式,以期實現(xiàn)對賬簿查閱權(quán)擴充原因、意義和方式的詳細論述。 第三部分：“股東賬簿查閱權(quán)行使的限制”。對行使股東賬簿查閱權(quán)可能產(chǎn)生的各種弊端進行對癥下藥,從行使主體、行使目的和行使程序三個方面闡述對股東賬簿查閱權(quán)行使的限制,以求實現(xiàn)權(quán)利設(shè)置的初衷。 第四部分：“股東賬簿查閱權(quán)救濟制度的完善”。針對中小股東在行使股東賬簿查閱權(quán)時所面臨的困境,以訴訟時效、管轄、被告選擇、證明責任分配四個方面為切入點進行論述,努力解決實務(wù)中存在的權(quán)利缺失難題。 第五部分：“完善我國股東賬簿查閱權(quán)制度的建議”。以對我國股東賬簿查閱權(quán)制度的檢討入手,從查閱范圍的擴充、權(quán)利行使模式的修正、救濟制度的完善三個方面提出建議。 總而言之,本文站在公司賬簿的功能視角之下,俯瞰影響股東賬簿查閱權(quán)的各個因素,并將公司賬簿的核心功能貫穿到分析股東賬簿查閱權(quán)的每個角落,力圖使每個完善建議更具說服力。
[Abstract]:With the development of modern corporation system and stock market, the effect of equity decentralization is becoming more and more obvious, the conflicts of interest between the major shareholders and the minority shareholders are constantly escalating, and the shareholders' access to the books of accounts is shouldering the arduous historical mission. However, the establishment of any right is not a simple sublimation under a single theory, especially the complicated commercial law system. Therefore, it is necessary to break through the limitation of the traditional commercial law on the basis of the company account book, stand under the angle of view of the company account book function, link its core function with the stockholder's checking right of account book, and analyze the property and structure of the right deeply and meticulously. This paper mainly uses the comprehensive analysis method, referring to the relevant knowledge in the fields of economy, finance and so on, to enrich the research field of shareholders' book inspection right, and applies the method of comparative analysis to integrate the relevant judicial practice cases of the developed countries such as the United States and the United States, such as the United States and the United States. This paper analyzes the problems existing in the existing legislation of our country and the reasonable suggestions for perfection. This paper is divided into five parts: the first part: the function of the company's books. On the premise of clarifying the concept of company's books of account, this paper analyzes the general functions of different kinds of company's books of account from different perspectives, and extracts the core functions of company's books of account on this basis. That is to say, the second part focuses on the shareholders and the company: the expansion of the shareholders'right of checking the books of account. Taking the core function of the company's account book as the foundation, and taking the core function of the company's account book as the goal, the paper makes a thorough demonstration from three aspects: the type of the company's books of account, the object of the inspection of the parent and subsidiary companies, and the period of the new and old shareholders' inspection. This paper straightens out the direction of the expansion of stockholders' access to books of account books, and adopts the method of typical cases in order to realize the detailed exposition of the reasons, significance and ways of the expansion of the right of checking books of accounts. The third part: the restriction of the exercise of the shareholder's right to inspect the books of account. In order to realize the original intention of the right to set up the right, the author puts forward the restriction on the exercise of the right to inspect the books of the shareholders from three aspects: the main body, the purpose and the procedure of exercising the right to check the books of the shareholders, in order to realize the original intention of the establishment of the right. The fourth part: the improvement of the relief system of the shareholder's right of checking account books. In view of the difficulties faced by minority shareholders in exercising their right to consult the books of accounts of shareholders, this paper discusses four aspects: limitation of action, jurisdiction, choice of defendant, distribution of burden of proof, and tries to solve the problem of lack of rights in practice. The fifth part: the suggestion of perfecting the system of stockholder's books of account inspection in our country. Starting with the review of the system of the right to consult the books of stockholders in our country, this paper puts forward some suggestions from three aspects: the expansion of the scope of reference, the revision of the mode of exercise of the right, and the perfection of the relief system. In a word, this paper, from the perspective of the function of the company's books, overlooks the factors that affect the shareholders' access to the books of accounts, and runs the core function of the company's books of account into every corner of the analysis of the shareholders' right to inspect the books of accounts. Try to make every perfect proposal more persuasive.
【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D922.291.91
本文編號：2234710
[Abstract]:With the development of modern corporation system and stock market, the effect of equity decentralization is becoming more and more obvious, the conflicts of interest between the major shareholders and the minority shareholders are constantly escalating, and the shareholders' access to the books of accounts is shouldering the arduous historical mission. However, the establishment of any right is not a simple sublimation under a single theory, especially the complicated commercial law system. Therefore, it is necessary to break through the limitation of the traditional commercial law on the basis of the company account book, stand under the angle of view of the company account book function, link its core function with the stockholder's checking right of account book, and analyze the property and structure of the right deeply and meticulously. This paper mainly uses the comprehensive analysis method, referring to the relevant knowledge in the fields of economy, finance and so on, to enrich the research field of shareholders' book inspection right, and applies the method of comparative analysis to integrate the relevant judicial practice cases of the developed countries such as the United States and the United States, such as the United States and the United States. This paper analyzes the problems existing in the existing legislation of our country and the reasonable suggestions for perfection. This paper is divided into five parts: the first part: the function of the company's books. On the premise of clarifying the concept of company's books of account, this paper analyzes the general functions of different kinds of company's books of account from different perspectives, and extracts the core functions of company's books of account on this basis. That is to say, the second part focuses on the shareholders and the company: the expansion of the shareholders'right of checking the books of account. Taking the core function of the company's account book as the foundation, and taking the core function of the company's account book as the goal, the paper makes a thorough demonstration from three aspects: the type of the company's books of account, the object of the inspection of the parent and subsidiary companies, and the period of the new and old shareholders' inspection. This paper straightens out the direction of the expansion of stockholders' access to books of account books, and adopts the method of typical cases in order to realize the detailed exposition of the reasons, significance and ways of the expansion of the right of checking books of accounts. The third part: the restriction of the exercise of the shareholder's right to inspect the books of account. In order to realize the original intention of the right to set up the right, the author puts forward the restriction on the exercise of the right to inspect the books of the shareholders from three aspects: the main body, the purpose and the procedure of exercising the right to check the books of the shareholders, in order to realize the original intention of the establishment of the right. The fourth part: the improvement of the relief system of the shareholder's right of checking account books. In view of the difficulties faced by minority shareholders in exercising their right to consult the books of accounts of shareholders, this paper discusses four aspects: limitation of action, jurisdiction, choice of defendant, distribution of burden of proof, and tries to solve the problem of lack of rights in practice. The fifth part: the suggestion of perfecting the system of stockholder's books of account inspection in our country. Starting with the review of the system of the right to consult the books of stockholders in our country, this paper puts forward some suggestions from three aspects: the expansion of the scope of reference, the revision of the mode of exercise of the right, and the perfection of the relief system. In a word, this paper, from the perspective of the function of the company's books, overlooks the factors that affect the shareholders' access to the books of accounts, and runs the core function of the company's books of account into every corner of the analysis of the shareholders' right to inspect the books of accounts. Try to make every perfect proposal more persuasive.
【學(xué)位授予單位】：山西大學(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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