Shareholders’ Books Of Account Right Of Access In Perspective Of The Function Of The Company’s Books

Because of the constantly development of the modern corporate system and securities markets, dispersed ownership effect becoming apparent, meanwhile the conflict between the interests of large shareholders and minority shareholders constantly upgraded. So, shareholders’books of account right of access charged with the arduous historical mission. However, the setting of any of the rights are not simple sublimation under a single theory, a complex system of commercial, especially. It’s necessary based on the books of account of the company to break through the limitations of thinking of the traditional commercial law, standing under the perspective of the company’s books function, linked to its core functionality and general books of account right of access, in-depth and detailed analysis of the rights of property and construction.In this article, the use of a comprehensive analysis of the reference to the field of economic, financial and other related knowledge to enrich the research vision of the shareholders of books of account right of access and use of comparative analysis, into Britain and other developed countries, the relevant judicial practice cases, analysis of the existing legislation and reasonable suggestions for improvement. This article is divided into five parts:The first part of:"the function of the Company’s books."In the under the premise of clarify the Company’s books the concept of, analyze the the general function of the different kinds of in the under different visual angles Company’s books, and, in the this on the basis of, to extract the the core functionality of the Company’s books, that is, has always been around the two the main body of the shareholders and the Company expand.The second part of:"the expansion of the function of the core of the company’s books and general books of account right of access." The core functionality of the company’s books as a fundamental core functions to fit the company’s books, from the types of inspection of the books of the Company, the inspection object of the parent company, the inspection period of three aspects of the old and new shareholders to carry out an in-depth demonstration, straighten out the books of account of shareholders inspection the direction of the right to expand, and using the typical case, in order to achieve the expansion of a detailed discussion of the causes, meaning and the way the books of account right of access.The third part of:"the books of account core functionality with shareholders exercise books of account right of access restrictions." The right remedy, the exercise of the shareholders ’books of account right of access to all the disadvantages that may arise from the exercise of the main exercise purposes and exercise program three aspects of the exercise of shareholders’ books of account right of access restrictions, in order to achieve the right to set the mind.The fourth part of:"improve the books of the Company the right to inspect relief system of the core functions and general books of account." The difficulties faced by the minority shareholders in the exercise of shareholders’ books of account the access rights, the statute of limitations, jurisdiction, the defendant selection, Burden of Proof in four aspects are discussed as the starting point, efforts to resolve the lack of rights exist in practice problem.The fifth part of:"recommendations to improve our shareholders’books of account Inspection Rights System."To start the review of the system of the right of access of the general books of account, from the expansion of the scope of inspection, the right to exercise the amendment of the mode, make recommendations to improve three aspects of the relief system.Overall, standing on the function under the perspective of the company’s books, overlooking the various factors that affect shareholders’ books of account right of access, the core functions and the company’s books throughout the analysis shareholders’ books of account every corner of the right of access to try to make more of each of the suggestions for improvement convincing.