论有限责任公司股东会计账簿查阅权的完善

股东会计账簿查阅权的行使是一把双刃剑,一方面保证股东知情权的实现,是公司法赋予股东的一项基本权利。另一方面,可能给公司造成损失。针对实践中股东行使会计账簿查阅权所遇到的问题,以新《公司法》规定的股东会计账簿查阅权制度为基点,明确提出受理股东行使查阅权的公司机构为公司的监事会(监事),以及股东查阅会计账簿目的判断标准,以期完善股东会计账簿查阅权的实现。

On the Perfection of Limited Liability Company Stockholders' Right to Inspect Accounting Books

Exercising the account book consulting rights of stockholders is a double-edged sword.On the one hand,it is to guarantee the realization of stockholders’ information rights as well as a basic right that the company grants to the stockholders.On the other hand,the consulting rights exercised by stockholders will give heavy loss to the company.With an aim to solve the problem that stockholders come across when exercising the account book consulting right,based on the systems of account book consulting rights stipulated in the "company law",this essay discusses its shortcoming as well as giving suggestions on legislation and justice,explicitly putting forward it is the supervision committee of the company that accepts stockholders to exercise consulting rights.Based on this,it discusses the standard to judge the stockholders consulting account book,so as to improve account book consulting rights.