有限公司股东查阅权范围研究
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摘要
《公司法》用列举方式清晰明了地规定了有限公司股东查阅权的范围,所以,关于股东查阅权的范围本不应该有争议,即法条明文列举的文件可以查阅,而法定范围外的内容不可查阅。但在司法实践中,部分法院采用扩大解释的方法将原始会计凭证纳入股东查阅权范围,此种做法并无适用前提且不利于公司商业秘密的保护。而且,股东权利完全可以通过设置公司检查人制度和利润分配请求权诉讼得到维护,所以完全没有必要采取扩大解释将原始会计凭证纳入股东查阅权范围。
The Company Law clearly stipulates the scope of the right of reference for the shareholders of limited company.Therefore,the scope of the right to consult the shareholders should not be disputed,that is,the documents listed in the article can be consulted,and the contents outside the legal scope are not to be consulted.However,in judicial practice,some courts adopt the method of expanding interpretation to incorporate the original accounting vouchers into the scope of shareholders' right of reference.This practice has no applicable premise and is not conducive to the protection of business secrets of the company.Moreover,the shareholders' rights can be fully maintained by setting up the company's inspector system and the claim of the profit distribution claim,so it is not necessary to adopt an extended explanation to bring the original accounting voucher into the scope of the shareholder's right of reference.
The Company Law clearly stipulates the scope of the right of reference for the shareholders of limited company.Therefore,the scope of the right to consult the shareholders should not be disputed,that is,the documents listed in the article can be consulted,and the contents outside the legal scope are not to be consulted.However,in judicial practice,some courts adopt the method of expanding interpretation to incorporate the original accounting vouchers into the scope of shareholders' right of reference.This practice has no applicable premise and is not conducive to the protection of business secrets of the company.Moreover,the shareholders' rights can be fully maintained by setting up the company's inspector system and the claim of the profit distribution claim,so it is not necessary to adopt an extended explanation to bring the original accounting voucher into the scope of the shareholder's right of reference.
引文
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[3]孙箫.股东查阅权的范围及拓展[J].河北法学,2010(8):116-120.
[4]彭真明,方妙.股东知情权的限制与保障——以股东查阅权为例[J].法商研究,2010(3):93-100.
[5]蒋大兴.超越股东知情权诉讼的司法困境[J].法学,2005(2):117-128.
[2]王军.中国公司法[M].北京:高等教育出版社,2015.
[3]孙箫.股东查阅权的范围及拓展[J].河北法学,2010(8):116-120.
[4]彭真明,方妙.股东知情权的限制与保障——以股东查阅权为例[J].法商研究,2010(3):93-100.
[5]蒋大兴.超越股东知情权诉讼的司法困境[J].法学,2005(2):117-128.