A Study On The Identification Of The Purpose Of Consulting The Accounting Books Of The Shareholders Of A Limited Company

With the development of our country’s market economy and the construction of rule of law,how to realize the balance between the shareholders and the company’s rights and interests in judicial practice has gradually become a hot spot of social concern.In the modern market transaction mode,shareholders need to know their own company’s operating information and financial data and other relevant information in advance in order to clear their next development direction,the shareholders’ full understanding of the company’s operation is the necessary premise for the shareholders to realize their personal benefits and help the company make correct decisions.However,in fact,it is common for shareholders to hold shares in multiple companies,and few shareholders personally run each company.Shareholders often choose the manager as the company’s senior manager to be in charge of the company’s operation and management,if the other shareholders unite to drive out a shareholder or the company operator still refuses to explain the company to the shareholders after the shareholders apply for inspection,the shareholders’ right to know the company is vulnerable to infringement.In order to change this situation,the law circle has put forward many beneficial thoughts on the protection of shareholders’ right to know from the angle of Law Theory,and the relevant laws have been amended many times to protect shareholders’ right to know,shareholders’ access to accounting books is one of them.The company law of 2005 gives the shareholders the right to consult the accounting books of the company,but some concepts are not clearly explained,which leads to the inconsistency of judicial cognizance.To facilitate the administration of justice,the Supreme People’s Court has issued a judicial interpretation of the companies law,which further elaborates on the determination that shareholders have an improper purpose in exercising their right of access to accounting books.The consultation draft of the Companies Law(revised draft),published on 24 December,allows shareholders to 2021 a company’s accounting documents,providing a clear legal basis for judgments in similar circumstances in judicial practice,at the same time,it strengthens the legal protection of shareholders’ right of reference.However,there are still some problems in the protection of shareholders’ right of reference in judicial practice.On this basis,the author selects the relevant representative cases of shareholders exercising the right of access,analyzes and summarizes the focus of disputes in the cases,and focuses on realizing the balance of interests between shareholders and the company,at the same time,combined with the relevant domestic laws and regulations and extraterritorial judicial practice,explore the feasibility of the way to standardize the protection of shareholders’ right of access.