Research On The Issue Of Execution Of Shareholders' Inspection Right

The company,as one of the entities that creates value,plays an important role in the growth of modern economy.With the increase in competition,the separation of the owners and operators of modern companies is becoming more and more obvious.The decision of the company owner as the decision maker of the company often depends on the actual operation of the company.The process of knowing the situation is the realization process of the shareholders' right to know.As one of the basic contents of the shareholders 'right to know,shareholders' inspection right has a significant impact on the realization of shareholders' right to know,and the realization of shareholders' inspection right is an important guarantee for shareholders' right to know.Since 2005,China's "People's Republic of China Company Law" on the shareholders of the right to know have been changed greatly,then the Supreme Court in 2016 on the "Company Law" issue to the public public release "Supreme People's Court on the application of the" People's Republic of China Company Law " The provisions of a number of issues(d)"(draft)to the public for comments.The second part of the draft for the shareholders of the case of the right to know the application of the law and put forward from the 13 th to 18 th a total of six explanations.The revision of the Company Law and the release of the corresponding judicial interpretation have enhanced the operation of the shareholders' inspection right.However,the exercise of shareholders' inspection right in practice still faces many problems.This article will analyze the shareholders' inspection right from the nature of the right of inspection to shareholders,the subject matter in the course of implementation,the scope of the object,the question of proper purpose,the way of exercise.Based on the study of these problems,we put forward some suggestions on "Supreme People's Court on the application of the" People's Republic of China Company Law " The provisions of a number of issues(d)"(draft)and on how to effectively guarantee the implementation of the shareholders' right of inspection.This article has a total of six parts,The first part is about the analysis of the nature of shareholders' inspection right.Through this analysis,the basic idea of how to exercise the right of inspection of shareholders is laid down.The second part analysis of the subjective scope of the shareholders' inspection right.Through this part,the author concludes that the determination of the shareholders' qualification should not be too rigid and limited,and the right of inspection can be exercised as long as the characteristics of the shareholders are qualified.The key of this part is that the feasibility analysis of agent's exercise of the shareholders' inspection right,It made the foreshadowing for the following elaborate construction of China' s system of inspectors;The third part,the author analysis the object scope of shareholder' inspection right,where main discussion of the inspection problem of the accounting books.Due to the professional nature of accounting books,appoint others on behalf of the exercise of inspection to the right to become necessary;The four parts are for the proper aim of the discussion.It is very difficult for us to define the "proper" connotation of the inspection accounting books.Therefore,on the basis of analyzing the foreign legislation,the author suggests that the "proper aim" restriction of our country should use the way that combine "positive”with“negative",Enumerated legislation with generalized legislation,And strive to specific China's legitimate purpose to determine the standard,Promote the unity of judicial trial.The fifth part is to introduce the exercise of the right of foreign shareholders to review,foreign shareholders inspection to the exercise of the system has a reference to our role.The sixth part is to discuss the way of the exercise of the right of inspection by our shareholders and to put forward the idea of constructing the system of inspectors in our country.Although "Supreme People's Court on the application of the" People's Republic of China Company Law " The provisions of a number of issues(d)"(draft)affirms the commission of others on behalf of the exercise of shareholders' inspection rights,However,due to the agent lacks professionalism and the relative relationship between the principal and the agent,shareholders' inspection rights to exercise in practice there are still obstacles.If the introduction of inspector system,will be more conducive to the protection of our shareholders' inspection rights to realize.