| 会计账簿查阅权研究综述 |
| |
| 引用本文： | 肖颖. 会计账簿查阅权研究综述[J]. 黑龙江省政法管理干部学院学报, 2014, 0(4): 74-76 |
| |
| 作者姓名： | 肖颖 |
| |
| 作者单位： | 黑龙江司法警官职业学院,哈尔滨,150060 |
| |
| 基金项目： | 黑龙江省教育厅2013年度科学技术研究项目“关于完善有限责任公司股东会计账簿查阅权的研究”研究成果 |
| |
| 摘 要： | 现代公司、企业的所有权与经营权分离,大多数股东并不直接参与公司的经营管理,各国法律为保护股东为实现其预期利益,都赋予了股东知情权,而会计账簿查阅权则是股东知情权的核心.
|
| 关 键 词： | 公司企业 股东 会计账簿 查阅权 |
Review on the Checking Right of the Accounting Books |
| |
| XIAO Ying. Review on the Checking Right of the Accounting Books[J]. Journal of Heilongjiang Administrative Cadre Institute of Politics and Law, 2014, 0(4): 74-76 |
| |
| Authors: | XIAO Ying |
| |
| Abstract: | According to the company, the enterprise ownership and management are separate, most of the share- holders do not directly participate in the management of the company. For the protection of shareholders in achieving its intended benefits, the laws of all the countries give shareholders the right to know, accounting books right to cheek out is the core of shareholders＇ right to know. This paper research on the company of the inspection right of accounting books in China since 2010 and made a comprehensive. |
| |
| Keywords: | Corporate Shareholders The accounting book Consultation rights |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
