在现行公司法修订之前,法学界对股东知情权的范围已经进行了广泛的讨论,基本认为应把会计凭证涵盖在内,司法实践中也存在这种案例。但是修改后的公司法只规定了会计账簿,并未涉及会计凭证,可见对股东知情权的范围是否涵盖会计凭证存在疑虑和担心。笔者认为会计账簿和会计凭证是两个不同层次的概念,会计凭证应排除在对会计账簿的查阅范围之外。 Prior to the revision of the current company law, the legal profession has extensively discussed the scope of the shareholders’ right to information. It basically considers that accounting vouchers should be covered and such cases also exist in judicial practice. However, the revised company law only stipulates the accounting books, does not involve accounting documents, shows that the scope of the right of shareholders to cover the accounting documents have doubts and concerns. The author believes that accounting books and accounting vouchers are two different levels of concepts, accounting vouchers should be excluded from the scope of access to accounting books.