Shareholders Inspection Right Of Accounting Books

Basic idea of modern company operation is to separate ownership and management, although this idea has created the modern corporate system, but also brought certain negative issues. For example, company executives abuse their powers to harm the interests of the shareholders is one of the most serious negative effect. Shareholder books to do so, the establishment and perfection of right system not only makes it an important part of the system of shareholder’s right to know, and to timely discover the abuse behavior of executives, avoid the illegal action of the executives to shareholders cause irreparable heavy losses, etc, play an important role. Because of this, the countries of the world, especially developed countries to the accounting books of the shareholders access rights are granted clear legal protection. Although the current "company law" has been clear about the limited liability company shareholders shall enjoy the right of accounting accounting book, but as a result of insufficient in the system of the various and omissions, cause the system has not really implemented.This article from the accounting book of shareholders refer to the problems existing in the power system, the accounting book refer to the concept of the right system for shareholders, origin, connotation and so on the corresponding analysis, using the method of comparative analysis, sum up, our country Taiwan area and foreign legislation for reference, points out the problems existing in the domestic legislation, in order to put forward to perfect our country shareholder accounting book refer to right system wise advice.The full text will be divided into four parts except introduction:The first part, the shareholder accounting book refer to the defects exist in the existing legislation and rights. This part mainly discusses the accounting book review our country shareholder defects exist in the existing legislation and, in the comparative study of shareholder’s right of accounting book refer to below and advice.The second part, the shareholder accounting book refer to the basic theory of rights. This part mainly discusses the concept of shareholder accounting book of access rights, property, connotations and upper right, for our country shareholder accounting book refer to right system construction to provide legal basis.The third part, a comparative study of shareholder accounting book of access rights. This part mainly discussed in the United States, Japan, Germany, Taiwan law the provisions of the access rights of shareholders, by contrast, take the essence to the dregs, to the improvement of the system of shareholder accounting book refer to provide practical basis.The fourth part, the shareholder the perfection of accounting book of access rights. This part mainly discusses the shareholders should be how to perfect the accounting book refer to the object of rights, as the purpose, scope, right subject exercise program, confidentiality obligations, etc., and put forward to build a creative and efficient concept of summary procedure.