Research Of Shareholder’s Inspection Rights Of Books And Records

China’s market economic system gradually mature. As an important member in the marketeconomy, the company is essential to maintain its operation mechanism and the interests ofall parties. The right of shareholders is an integral part. We will mainly discuss theshareholders the right of access to books and its protection. Safeguarding the rights andinterests of the shareholders inevitably cannot do without the guarantee of law. The relevantprovisions of China’s "company law" on the books of the inspection right of shareholder isincreasingly mature, but there are still many deficiencies. The purpose of this paper, is toexercise the inspection right of shareholder, with expectation that our discussion can go onthe front of the law, through the rigorous proof and the analysis of examples, ending upwith some constructive conclusions and to give this kind of rights protection andmaintenance effort.In this paper, through a case study, logical analysis, comparative analysis and discussesthe method of combination of theory and practice, starting from the value choice and theperspective of interest balance of shareholder’s right to access books, in theory, but alsopay attention to practical legal system. The main content is divided into five parts: the firstpart, through the analyzing the history and connotation of shareholders’ right to accessbooks, defines the shareholder’s right of access to books; accrodding to the rule of"company law" and my understanding about this right，summed up the subject, object,subjective, objective four elements, on this basis.The second part,continue the analysis ofdomestic and international legislation and the research theory, demonstrate the necessity ofthe former shareholders, the following shareholders, shareholders with defect to capitalcontribution and the fiduciary in equity trust shall enjoy the right of access to books, andthe dormant shareholders and the shareholders of the parent company shall not enjoy theright of access to books, and that should be incorporated into the company shareholdersenjoy the right range, and according to the listing and unlisted company shareholder actualsituation, do different provisions in giving access to books from the perspective of right, theprinciple of equality, and demonstrates the necessity to CPA based agent access regulationsystem. the third part, analyzing the object of right of access to books provisions of China’s"company law" books,combined with the foreign legislation, put forward to haveconstructive proposals of expanding our shareholders the right of access to books range,moreover, original documents should be examined from its own nature before decidingwhether to include it into the scope of the inspection.The fourth part, through the briefanalysis of the right of access to books exercise program, combined with the foreignlegislation, proposed should be set appropriate limits on the shareholders of the publicCorporation, China legislation should perfect the provisions of shareholders’ right in time, place and the obligation of confidentiality. The fifth part, through the analysis of reliefways provided by China "company law" of the inspection right, starting from the practicalpoint of view, challenged complex procedure and lengthy process, of which originally wasset on the purpose to realize shareholders’ the right of access to books, analyze the right ofparties in litigation, the burden of proof that the parties undertake, as well as according tothe foreign legislation, proposed the establishment of low cost, high efficiency relief way,specifically, use foreign country’s mature experience in shareholders’ right to access tobooks as reference, especially focusing on the inspection process and the inspectorchoosing system.