股东会计账簿查阅权的探讨.pdfVIP

摘 要 摘 要 我国现行《公司法》首次规定有限责任公司股东享有会计账簿查阅权（第 34 条、 第 98 条），较之以前，这是个巨大的进步。然而，我国立法对此规定并不完备，规定过 于简单，这会给公司实践和法律适用带来许多不便，需要对一些地方加以完善。笔者认 为,股东会计账簿查阅权的查阅对象应该扩展到会计凭证，股份有限公司的股东也应该享 有股东会计账簿查阅权，同时关联公司的股东也应该享有股东会计账簿查阅权，不仅应 当允许股东查阅公司现在的会计账簿，同时也应该允许股东查阅公司之前的会计账簿， 法律应当允许股东对会计账簿进行复制，会计账簿查阅权可以由专业人员代理行使，股 东会计账簿查阅权的行使应该实行类似民事诉讼法中支付令的程序，股东会计账簿查阅 权的法律救济分为诉讼救济和非讼救济，本文将就股东对公司会计账簿查阅权的对象范 围、实现方式、行使程序和司法救济进行详细探讨，提出自己的一些看法和建议。 关键词 股东会计账簿查阅权 诉讼保护 会计账簿 会计凭证 I Abstract Abstract Our country s new 《Company Law》rules the shareholders of limited liability company have the rights of accounting books and access (the 34th article,the 98th article), this is an important progress. However, the legislation of our country is not very completed, the rules are too simple. These will inconvenience the companys practice and the application of law and we must complete it. In my view, the scope of objects of shareholders accounting books and access rights should include accounting documents,the shareholder of Co., Ltd. should have accounting books and access rights,meanwhile the shareholder of associated companies should also have the accounting books and access rights,the law should not only allow the shareholders to search the accounting books of this time,but also the accounting books of before, the law should allow shareholders to copy the accounting books, shareholders right of access may be proxyed by professionals, shareholders right of access should be exercised by order of payment in civil procedure law, the relief of shareholders right of access should include litigation relief and non-defendants relief. This pa