The Investigation Of The Shareholders’ Rights Of Accounting Books And Access

Our country ’s new《Company Law》rules the shareholders of limited liability companyhave the rights of accounting books and access (the34th article,the98th article), this is animportant progress. However, the legislation of our country is not very completed, the rulesare too simple. These will inconvenience the company’s practice and the application of lawand we must complete it. In my view, the scope of objects of shareholders’ accounting booksand access rights should include accounting documents,the shareholder of Co., Ltd. shouldhave accounting books and access rights,meanwhile the shareholder of associated companiesshould also have the accounting books and access rights,the law should not only allow theshareholders to search the accounting books of this time,but also the accounting books ofbefore, the law should allow shareholders to copy the accounting books, shareholders’ right ofaccess may be proxyed by professionals, shareholders’ right of access should be exercised byorder of payment in civil procedure law, the relief of shareholders’ right of access shouldinclude litigation relief and non-defendants relief. This paper will focus on the scope ofobjects, way to achieve, exercise program and judicial relief of the the shareholders ’ rights ofaccounting books and access to carry on investigate and put forward my views andsuggestions.