摘要
有限公司股东能否查阅公司会计凭证,理论界与实务界争议不断,《公司法》及相关司法解释都回避了该问题。根据公司法知情权的立法目的、现代公司“两权分离”的背景以及我国公司治理的普遍水准,应当在解释论上对股东知情权范围进行扩展而不是限缩,支持股东有权查阅公司会计凭证。同时,考虑到会计凭证涉及公司商业秘密,以及查阅会计凭证可能会影响公司正常经营的特性,允许股东查阅公司会计凭证的同时也应当规定相应限制,包括必要性评估、特别的正当目的考量、课以特殊保密义务等,以实现股东知情利益和公司保持正常经营与信息利益之间的平衡。
Whether shareholders of a limited liability company can access the company’s accounting documents has been controversial in both academic and practical circles.The Company Law and relevant judicial interpretations have avoided this issue.According to the legislative purpose of the right to information under the Company Law,the background of“separation of ownership and operation”of modern companies and the general level of corporate governance in China,there is an inevitable need to expand rather than restrict the scope of shareholders’right to information in the interpretation theory,and the shareholders’right to inspect the company’s accounting documents should be supported.At the same time,considering the fact that accounting documents involve the company’s commercial secrets and the fact that inspection of accounting documents may affect the normal operation of the company,some restrictions shall be set including necessity assessment,special proper purpose consideration,and special confidentiality obligation et cetera,in order to strike a balance between shareholders’interest of being informed and the company’s interest in maintaining normal operation and secrets.
作者
李建伟
Li Jianwei(Civil,Commercial and Economic Law School of China University of Political Science and Law)
出处
《国家检察官学院学报》
CSSCI
北大核心
2023年第4期144-157,共14页
Journal of National Prosecutors College
基金
阐释党的十九届四中全会精神国家社科基金重大项目“营商环境法治化的制度架构与实现研究”(20ZDA044)的阶段性成果
关键词
会计凭证
股东查阅权
查阅对象范围
知情权
Accounting Documents
Shareholders’Right of Inspection
Scope of Access
Right to Information
作者简介
李建伟,中国政法大学民商经济法学院教授、博士生导师。
