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论股东账簿查阅权的司法救济
引用本文:陈开梓.论股东账簿查阅权的司法救济[J].黄山学院学报,2007,9(6):68-72.
作者姓名:陈开梓
作者单位:宁德师范高等专科学校,法律系,福建,宁德,352100
基金项目:福建省教育厅B类社会科学研究项目
摘    要:新《公司法》赋予了有限责任公司股东享有账簿查阅权,但由于规定过于简单笼统,对股东账簿查阅权受侵害时予以司法救济缺乏具体明确规定,给实务操作带来不便。为使股东账簿查阅权诉讼顺利进行,法律应明确只有有限责任公司的股东(包括新任股东、原任股东)才可成为此类诉讼的适格原告,其诉讼请求应当具体明确指向会计账簿,在特定条件下也可主张对会计凭证的查阅;法院应正确认定股东查阅账簿目的是否正当并合理分配举证责任,创设一个有别于普通诉讼程序的新的诉讼程序以解决此诉讼的便捷问题,从而全面保护股东权利。

关 键 词:关健词:股东账簿查阅权  股东知情权  会计账簿  司法救济
文章编号:1672-447X(2007)06-0068-05
收稿时间:2007-04-10
修稿时间:2007年4月10日

Study on Judicial Relieves for the Shareholders' Right to Consult the Account Book
Chen Kaizi.Study on Judicial Relieves for the Shareholders'''' Right to Consult the Account Book[J].Journal of Huangshan University,2007,9(6):68-72.
Authors:Chen Kaizi
Abstract:The amended Corporation Law grants shareholders the right to consult the account book. However, the rules are too simple and general. The judicial relieves as to the infringement of the right to consult the account book are not specified, which makes the practice inconvenient. To ensure the smooth lawsuit of the shareholders' right to consult the account book, Laws should definitude that only the shareholders of the company limited (including the new shareholders and the original shareholders) are the entitled accusers of the like lawsuit. The claim should be restricted to the account books, and can apply to the accounting documents under some specified conditions. The court should correctly verify the shareholders' right to consult the account books and distribute the burden of proof reasonably; the court should set up a new claim procedure different from the common one to ensure the efficient practice of the like lawsuit so as to protect shareholders' right comprehensively.
Keywords:Shareholders' right to consult the account book  Shareholders' right to be informed  Account book  Judicial relieves
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