论股东账簿查阅权的范围

扩大股东账簿查阅范围，赋予股份有限公司股东查阅账簿的权利．有利于保护中小股东利益，有利于改善公司治理结构。为避免股东滥用查阅权，对查阅范围的限制是必要的，但要在防止权利滥用与保障股东权利方面维持一种平衡。

On the Range of the Rights of Shareholders Checking Account Books

It is beneficial for protecting minority shareholders＇ fights and perfecting the corporate governance structure to expand the range of checking account books and endow the shareholders with the right of checking books. The limitation of checking range is necessary in order to avoid the shareholders abusing checking right, But the balance between preventing sharebolders abusing checking right and protecting shareholders＇ rights should be maintained.