论股东账簿查阅权的范围  

On the Range of the Rights of Shareholders Checking Account Books

作　　者：胡刚[1] 

机构地区：[1]贵州警官职业学院审计室,贵州贵阳550005

出　　处：《贵州警官职业学院学报》2008年第4期84-88,共5页Journal of Guizhou Police Officer Vocational College

摘　　要：扩大股东账簿查阅范围,赋予股份有限公司股东查阅账簿的权利,有利于保护中小股东利益,有利于改善公司治理结构。为避免股东滥用查阅权,对查阅范围的限制是必要的,但要在防止权利滥用与保障股东权利方面维持一种平衡。It is beneficial for protecting minority shareholders＇ fights and perfecting the corporate governance structure to expand the range of checking account books and endow the shareholders with the right of checking books. The limitation of checking range is necessary in order to avoid the shareholders abusing checking right, But the balance between preventing sharebolders abusing checking right and protecting shareholders＇ rights should be maintained.

关 键 词：查阅权 账簿 会计凭证 

分 类 号：D922.292[政治法律—经济法学]