股东账簿查阅权之“不正当目的”的认定与调适——以332例知情权纠纷展开的实证分析  

The Determination and Adjustment of the“Improper Purpose”of the Shareholder's Right to Inspect the Books——An Empirical Analysis of 332 Cases of Disputes Over the Right to Know

作　　者：郑浪晴 Zheng Langqing(School of Law,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学法学院,湖北武汉430073

出　　处：《中南财经政法大学研究生学报》2020年第4期112-119,共8页Journal of the Postgraduate of Zhongnan University of Economics and Law

基　　金：2020年中南财经政法大学中央高校基本科研业务费专项资金资助(项目编号:202010611)。此论文系阶段性成果。

摘　　要：账簿查阅权是实现股东投资权益最大化、督促公司合法高效经营治理的基础性与手段性权利。研究样本表明,股东知情权纠纷存在股东“不正当目的”的规定僵化与认定严苛、未在诉前履行书面请求的前置程序、查阅范围仍不明确的问题。样本还可以总结出具有实际操作性的“不正当目的”的认定方式。严格履行书面请求的诉前程序与查阅范围的不断扩充均是利益衡量的结果。请求查阅的理由与查阅范围应当具有关联性,程序规范与实体规范应当搭配使用。依据诉前书面请求程序确定股东的查阅范围,以请求的查阅范围确定公司财务信息的公开层次,继而启动股东“不正当目的”的层级认定标准,建构均衡和谐、具体生动的股东账簿查阅权利体系,为公司经营营造良好的法治营商环境。The right to consult accounting books is the fundamental and means right to realize the maximization of shareholders investment rights and to urge companies to operate legally and efficiently.The research samples show that there are some problems in the dispute of shareholders right to know,such as rigid provisions and strict identification of shareholders“improper purpose”,pre-procedure of not fulfilling written request before litigation,and unclear scope of access.The sample can also summarize the identification method of“improper purpose”with practical operation.The prelitigation procedure of strictly fulfilling the written request and the continuous expansion of the scope of access are the results of interest measurement.The reason for the request for access shall be related to the scope of access,and the procedural specification shall be used in conjunction with the substantive specification.On the basis of a written request before litigation procedures refer to scope of shareholders,to request scope of access to financial information public level,and then start the hierarchy of shareholders“improper purpose”standards,construct the balanced and harmonious,specific vivid shareholder right books of the access system,for the company to operate the rule of law to build a good business environment.

关 键 词：账簿查阅权 不正当目的 前置程序 查阅范围 层级认定 

分 类 号：D92[政治法律—法学]