A Study On The Right Of Access To Accouting Books Of Limited Liability Company

In the current company law of our country,there are many problems in the judicial practice because of the relative principle.With the introduction of the fourth interpretation of the company law,it has made up for many deficiencies in the current company law,but still can not fully make up for the inherent system defects,there are many disputes.At this stage,the fourth interpretation of the company law has made further provisions on the conditions for the exercise of the right to know of the shareholders whose shares have been transferred during their shareholding period,and listed the conditions for determining the "improper purpose" The specific provisions have been specified accordingly;the articles of association and shareholders’ agreement have been clearly stipulated that the restrictions on shareholders’ right to know shall not be substantially deprived;the provisions to protect the interests of the company have also been added,which stipulate that the shareholders shall disclose the company’s business secrets after exercising the right to know,resulting in the loss of the company’s interests,when the company proposes compensation,the court shall support it,in addition to the scope of the application It is further expanded to include reference assistant.However,in practice,when exercising the right of access to accounting books,there are still disputes over the right of access between defective shareholders,nominal shareholders,actual investors and new shareholders.In terms of objective scope,especially from the formulation of court judgment,the relationship between accounting books,accounting vouchers and financial accounting reports is particularly vague,which cannot be compared with the current law There is no clear definition or distinction between the three,which leads to different judgment results in the same case.However,in the process of exercising the right of access,there is still unclear attribution conditions such as horizontal competition or infringement of trade secrets for the improper purpose proposed by the company.In the actual cases of the court,the above defense proposed by the company is often not large The support of many courts reflects that the protection of the company’s interests in the current law is not perfect.Therefore,through searching the legal document judgment network,this paper analyzes the judgment cases of shareholders’ right to know in the past three years from the implementation of public judicial interpretation IV on September 1,2017 to April 20,2019,and finds that when exercising the right to access the accounting books of the shareholders’ meeting of a limited liability company,its exercise subject,object scope and improper purpose in the exercise process In summary,the paper analyzes and summarizes the sample cases collected,summarizes the judgment tendency and recognition standards in the process of court hearing at the present stage,and tries to analyze the shortcomings of the current company law in practice based on the general views of the academic community,so as to put forward suggestions for improvement It has been improved in legislation and judicature.