摘要
股东查阅权源于股东财产权保护,以及股东与公司管理层的受托关系。查阅权有利于股东更好行使股东权利和监督公司经营管理。查阅权既有自益权属性,更有共益权属性。查阅权行使需要平衡股东知情权与公司经营权的关系。《公司法》强化股东权利保护,允许有限责任公司股东查阅会计凭证,并相应增加股份有限公司股东查阅会计账簿、会计凭证的规定。《公司法》增加股东查阅全资子公司相关材料的规定,增加股东查阅、复制相关材料应遵守相关法律的规定。为更好落实股东查阅权,同时平衡股东权利保护和公司利益保护的关系,应当根据查阅客体的敏感程度设置不同的举证责任和查阅方式。将正当目的作为平衡股东与公司利益的程序性限制,查阅的范围限于实现查阅目的的必要范围。将有限责任公司股东查阅权作为股东行使监督权尤其是制约控股股东滥用股东权利的重要手段。
The shareholder's right to access is rooted in the protection of shareholder property rights and the fiduciary relationship between shareholders and the company's management. The right to access can make shareholders better exercise their rights, supervise the company's management. The right to access is not only self-beneficial but also co-beneficial right. The right to access needs to balance the relationship between shareholders' right to know and the company's management rights. The draft amendments to the company law further strengthens the protection of shareholders' rights, allowing shareholders of limited liability companies to inspect accounting documents, and adding provisions on the right of shareholders of limited liability companies to access to accounting documents. The revised draft shall, on the basis of balancing the relationship of interests, set different burdens of proof and methods of inspection according to the sensitivity of the object of inspection. Legitimate purpose is used as a procedural restriction to balance the interests of shareholders and the company, and the scope of access is clearly limited to the scope necessary to achieve the purpose of access. The revised draft shall further expand the scope of access objects for shareholders of limited liability companies, and take the right to access as an important means for shareholders to exercise their supervisory rights.
出处
《财经法学》
CSSCI
2024年第1期21-36,共16页
Law and Economy
关键词
查阅权
利益平衡
查阅客体
正当目的
right of access
balance of interests
access to the subject matter
legitimate purpose
