Research On The Right Of Inspection Of Shareholders' Books In Stock Company Limited

The form of the company in our country is divided into limited liability companies and joint stock limited companies.Correspondingly,the "Company Law" and its judicial interpretation make different provisions on the right of the accounting books.In view of the strong human nature of limited liability companies,the law provides their shareholders with access to accounting books.What is different is that a company limited by shares has a strong suitability.Shareholders of a company limited by shares do not have the right to inspect account books,but they have the right to consult financial reports.We cannot deny the rights of the stockholders of a company limited by shares to have access to accounting books because of differences in the company's form.In order to strengthen the protection of shareholder rights and improve the company's corporate governance structure,it should be granted to the stockholders of the stock limited company to have the right to inspect account books.This paper uses comparative analysis,empirical analysis and theoretical analysis to demonstrate that China has established and perfected the system for checking the rights and interests of shareholder books and books,and analyzed the subject,scope,and procedures of the book company's account access rights,and considered that the accounting books should be consulted.The right is a shareholder's basic rights.Shareholders have the right to consult the accounting books and original vouchers,but shall be subject to the performance of the shareholders' capital contribution obligations,the period of shareholding,and the existence of “legitimate purposes” and other conditions;and the subject of the rights and interests of shareholders' books of the company limited by stocks.Qualifications,scope of access,inspection procedures and relief procedures have been suggested.The full text contains the following sections:Chapter One Introduction to the Book Review Right of Joint Stock Company.It mainly introduces the connotation,nature and the relationship between financial accounting reports,accounting books and accounting vouchers.Chapter ? The Jurisprudence Basis for the Right of Access to Books in Joint Stock Company.Through the argumentation of the theory of shareholder rights,the theory of the right to know,and the obligation of faith,it is theoretically demonstrated that we should not be different from the company's form and make different regulations.Shareholders of a company limited by shares also have the right to access the books due to the shareholders of limited liability companies..Chapter ? Legislative Evolution of the Right of Access to Books and Documents of Overseas Company Limited.By introducing the relevant provisions of the Anglo-American legal system and the civil law-based shareholders' account books access right,this article further illustrates the necessity of increasing the right of access to the books and records of a limited liability company in China.The fourth chapter sets up the system of checking the stockholders' books in our country.To explore how to set up the subject,object,exercise procedure and so on in the system of checking the right of access to books by the Company.As well as the analysis of the main elements,the shareholders of the shareholding ratio and holding time is unlimited,as well as defective shareholders,hidden shareholders can lift the exercise of the right to access? Object elements,the shareholders check the accounting books,whether the original accounting documents are included? Check the original accounting documents are there any restrictions? How to check the procedure,the company does not allow shareholders to exercise the right of access,how to endow the shareholder relief procedures and other issues to be explored.Through the above research,it is concluded that the stock right checking of joint stock limited company is a basic right of shareholders.The right of access to the books of books is the inherent right.The shareholders shall be restricted by the proportion of shares held by the shareholders,the time of shareholding and the "proper purpose" when they inspect the accounting books,original accounting vouchers and other contents.The main qualifications of the shareholders' Review the scope of the inspection procedures and remedial procedures put forward legislative proposals,with a view to improve the system of checking books of books of joint stock limited company,and further enhance the operability of our country stock company limited liability company books.Chapter ? Conclusion.It points out the establishment of the system of checking the rights of the shareholders in the stock limited company.Refer to the relevant provisions of the company law in our country,the specific rights and obligations of the stock limited company's stockholders in checking accounting books include not only the shareholding ratio and the time limit of shareholding,Article 33 Interpretation of the Company Law(?)Provisions on Shareholders' Right to Information.