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法律对上市公司有强制披露要求,对有限公司没有强制披露要求,这并不意味着有限公司中的信息就无足轻重。公司法规定股东知情权,没有规定债权人知情权,也不意味着债权人的信息权利就不需要研究。研究有限公司中债权人的信息权利,主张有限公司中债权人知情权的法定化,由公司法规定有限公司债务人对债权人承担法定的信息披露义务。债权人知情权的法定化能够有效降低债权人的信息成本,债权人能够以更低的成本与有限公司债务人协商信息权利的具体内容。这会大大提高金融机构债权人向中小企业提供融资并参与公司治理的激励,有助于解决中小企业融资和有限公司治理问题。
There are mandatory disclosure requirements for listed companies by law and no mandatory disclosure requirement for limited companies. This does not mean that the information in limited companies is insignificant. The company law provides that shareholders’ right to information does not require creditors’ right to know, nor does it mean that creditors’ right to information does not need to be studied. This paper studies the information rights of the creditors in the limited company, advocates the legalization of the creditor’s right to information in the limited company, and obligates the debtor of the limited company to assume the statutory obligation of information disclosure by the company law. The legalization of the creditor’s right to know can effectively reduce the information cost of the creditor, and the creditor can negotiate with the limited company debtor at a lower cost for the specific content of the information right. This will greatly enhance the incentive for creditors of financial institutions to provide financing to SMEs and participate in corporate governance, and help to solve the problems of SME financing and limited company governance.