A Research On Legal System Of Shareholders' Inspection Right On Books And Records

With the development of economic and social division of labor, Limited liability company continuously towards to separate the ownership and management. The science-induced change made shareholders fewer to participate in the company daily management. Accordingly its participation in the company major business decision-making largely depends on the understanding to the company. While shareholders'inspection right on books and records as a basic rights of shareholders', shareholders can obtain the company's daily management information through the inspection right on books, so as to ensure their own lawful rights and interests, and exercise supervision company's rights. It is a great significance to perfecting corporate governance. In this paper, on the basis of the study of the theory of shareholders' inspection right, I was explored the perfecting of the shareholders'books system consummation, and was put forward the further perfecting shareholders'inspection rights system combined with own work practice.The first chapter defines the concept of shareholders' inspection right on books and records and historical evolution, and the nature of right of shareholders are discussed, then analyzes the practical significance of shareholders'inspection right on books and records.The second chapter mainly introduces the contents of shareholders'inspection right on books and records. This chapter is divided into two parts respectively from the subject and object of inspection right. The subject of shareholders'inspection right mainly deals with the exercise qualification of shareholders, and several kinds of special qualification of shareholder's main qualifications are discussed. The object of shareholders'inspection right mainly discusses the range and deadline of the accessible books.The third chapter presents shareholders exercise the inspection right and consult the judicial relief. This chapter is divided into three sections, separately from proper purposes, exercise program of shareholders'inspection right on books and records and the judicial relief.The fourth chapter puts forward thinking and suggestion to perfect our inspection rights system. This chapter firstly summarizes the existing problems of shareholders'inspection right in the practice. Then, basic on the proper purposes discusses the feasibility of the agent access. Based on this, put forward the dominated agent access system by the certified public accountants. In addition, this chapter also discusses the problems of gives the right of inspect the books to the corporation and expand the range of access to the books and perfect the accounting regulations system.