论股东查账制度的完善

本科论文目录摘要.Abstract...I引言11股东查账权的基本内容31.1法律关于股东查账权的认定.31.2股东查账权的发展以及意义.42股东查账权的框架.62.1股东查账权的主体….62.2股东查账权的范围…82.3股东查账权的救济….103各国关于股东查账权的相关立法.123.1美日两国关于股东查账权的相关法律规定.123.2我国股东查账权制度的发展历程134对我国股东查账权制度的缺陷154.1股东查账权的立法缺陷154.2股东查账权的主体缺陷154.3股份有限公司无查阅会计账簿的权利154.4股东查账对象不够细致165完善股东查账权制度的建议175.1明确查账权主体资格175.2扩大查账权的对象范围185.3针对正当目的的构想20结论…21参考文献22致谢…23本科论文摘要由于商品经济的高速发展，市场规模的逐渐扩大，公司的发展规模摆脱了个人经营模式，以集资合伙方式的新型公司诞生。一种以股东出资与所有权外置的股份有限公司走进人类生活。这种较高的集资能力以及相对应的分散投资者投资风险的特点让企业不再限于个人的投资水平，也使得公司日益发展壮大。在这种模式下的公司产生了所有权与经营者不一致的委托代理模式。在该模式下公司的管理者获得了对公司的排他性管理权利，但是作为出资的股东却不能享有对公司的管理权，所以在权利外置的情况下必然要求保护股东的权利。因此为了解决这一问。股东对公司拥有着监督权，但是要想监督权的有效实施，股东必须还要对该公司拥有知情权，作为需要对公司拥有知情情况，又将矛头指向了公司的账务账簿，因此作为股东对公司知情权的一项重要内容，股东的查账权便显得格外重要。但是我国的公司法关还是处于待完善阶段。随着公司的日益发展，现有的公司法规定的查账权，无疑将是制约公司发展的重要阻碍，将大大不利于公司的发展和司法实践的运用。在此，本文将结合社会司法实践以及理论研究，重点剖析股东查账权存在的弊端以及本人自认为较为有效的改进建议。主要针对股东查账权的概念、性质、历史发展以及社会实践的运用并结合现实案例以及对国内外进行比较的方法总结现有公司法关于查账权的不足之处和对完善查账权制度的建议。关键词：股东查账权：主体资格：正当目的：查阅权本科论文AbstractDue to the rapid development of the commodity economy and the gradualexpansion of the market scale,the development scale of the company got rid ofthe individual business model and a new type of company was born in the formof fund-raising and partnership.A kind of stock limited company withshareholder's contribution and ownership outside enters the human life.Thishigher ability to raise capital and the corresponding diversification of investors'investment risk make the enterprise not only limited to the individual investmentlevel,but also make the company grow stronger and stronger.but theshareholders as capital contribution cannot enjoy the right to manage thecompany.Therefore,the rights of shareholders must be protected when therights are outside the company.So to solve this problem.Shareholders of thecompany has the supervision,but to the effective implementation of thesupervision,shareholders must have the company has the right to know,as aneed for the company has close to the situation,However,the provisions of thecompany law of China on the audit rights of shareholders are vague and rough,not detailed enough,too simple,or in the stage of improvement.With theincreasing development of the company,the audit right of the existing companylaw will undoubtedly be an important obstacle to the development of thecompany,which will be greatly detrimental to the development of the companyand the application of judicial practice.Here,this paper will combine the socialjudicial practice and theoretical research,focusing on the analysis of theshareholders'audit rights of the existing shortcomings and I think more effectiveimprovement Suggestions.Based on the concept,nature,historical developmentand social practice of the audit right of shareholders,this paper summarizes thedeficiencies of the audit right of the existing company law and the Suggestionsfor improving the audit right system by combining with the practical cases andcomparing the domestic and foreign methods.Key words:shareholder audit rights;subject qualification;just purpo