论股东会计账簿查阅权的监督功能——以查阅权的共益性为中心  

On the Supervising Function of Shareholders’Accounting Book Inspection Right——Focus on the common benefits of the right of inspection

作　　者：朱大明[1] ZHU Da-ming

机构地区：[1]北京大学国际法学院

出　　处：《北方法学》2021年第1期55-65,共11页Northern Legal Science

基　　金：国家社会科学基金项目“民法典时代公司法体系化方法研究”(20BFX120)的阶段性成果。

摘　　要：会计账簿查阅请求权是股东享有的一项重要权利。股东会计账簿查阅请求权不仅对于股东权利的保护具有重要意义,同时对于保障公司会计账簿等财务文件的适法性也具有重要的意义。而近年来,围绕股东会计账簿查阅请求权的争诉在我国的法律实践中多有发生,法院判决的内容不仅不尽相同甚至观点截然对立,从而凸显出对于股东会计账簿查阅请求权制度的理解上存在巨大的争议。应当明确将股东会计账簿查阅请求权确定为一种共益权,理顺该制度的理论基础,鼓励股东积极行使权利,从而不仅可以有效解决当前我国法律适用中存在的问题,更可以完善股东权结构,进而对公司经营监督的强化发挥积极的促进作用。The right to request for inspection of accounting books is an important right enjoyed by shareholders.It is not only of great significance to the protection of shareholders’rights,but also to the legality of the company’s accounting books and other financial documents.However,in recent years disputes over the shareholders’right to request inspection of accounting books occurred frequently in legal practice.The content of court judgments is different or even diametrically opposed,which highlights the huge controversy in understanding of the system of requesting inspection rights to accounting books.It is necessary to clearly determine the shareholders’right to inspect accounting books as a common-benefit right,thus straighten out the theoretical basis of the system,and actively encourage shareholders to exercise their right.Therefore,it can not only effectively solve the current problems in the application of laws in our country,but also optimize the structure of shareholder rights,and then play a positive role in promoting the strengthening of the company’s management supervision.

关 键 词：股东权 共益权 会计账簿查阅 社员权 知情权 公司治理 

分 类 号：DF411.91[政治法律—经济法学]