On The Right Of The Shareholders Of A Limited Liability Company Access To The Scope And While Purpose

China’s " Company Law" to enrich the shareholders ’inspection rights provisionsin the amendment in2005, expanded the scope of the exercise of shareholders’inspection rights and access to the accounting books of the limited liability companyset up restrictions, since caused the judicial practice shareholders surge right of accesscases. But the perfect update the concept of norms did not produce immediate results,the main reason is to provide too narrow for "informed ends where " there is noin-depth study of this problem also " legitimate purpose " in practice how to definenot I requirements. In this paper, the two problems shareholder limited liabilitycompany access rights cases and judicial practice theory exists that " legitimatepurpose " scope and access to the accounting books of the object when the accessrights for analysis, value analysis and intended to use empirical methods, drawing onvarious jurisdictions advanced legislation of conduct for the protection ofshareholders’ rights of access to research, theory with practice, discuss audit issuesshareholder rights in corporate governance norms arising both from the theoreticaland practical aspects, and propose solutions to ideas for future legislative and judicialperfect practical reference.Research methods used in this paper are: literature research method that isthrough access to books, periodicals and related sites to collect information ondomestic and foreign shareholders of a limited liability company access rights;method comparison studies that compare major shareholder limited liabilitycompanies at home and abroad legislative right of access requirements, analysis of alimited liability company shareholders right of access exists in legislation issues;empirical research methods by analyzing the reality that judicial cases, judicialpractice to identify a limited liability company to the shareholders right of access issues related to the existing differences, and " I Hung Steel v. Chun Yi HezhouHydropower Development Co., Ltd. shareholders’ right to know the case of " casestudies; inductive reasoning approach that combines theory and methods ofsociology, logic, science and other disciplines of research scholars at home andabroad, judicial summarize the case in practice.By the theory of domestic and foreign scholars and judicial practice case studies,I formed a limited liability shareholders’ understanding of their right of access to theobject of the scope and purpose of access to the accounting books of legitimate issues,views. Shareholders of a limited liability company in the right object inspectionscope, I believe in the necessary conditions should allow the company’s shareholdersand other accounting documents "Company Law" conducted34inspection mattersnot specified. Inspection by the shareholders at the accounting books of the legitimatepurpose of problem, I think should be considered for legitimate purposes specifiedcriteria and considerations from the positive and negative aspects of the standard two,the burden of proof for the legitimate purposes of legal interpretation and practicalassignment from judicial practice should be considered Company’s accounting booksbear inspection by the shareholders do not have a legitimate purpose, the burden ofproof may harm the company ’s interests.