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我国《公司法》第33条对有限责任公司股东查阅权进行了明确规定,使得股东能够在此基础上做出科学决策、对公司进行有效监管。然而,由于我国《公司法》关于有限责任公司股东查阅权的规定是建立于传统单一型公司结构基础之上,在面对公司集团化情形时将无计可施。公司经营者可能通过母子公司的架构,恶意排除母公司的股东查阅权的行使,进而大肆损害母公司股东利益。因此,本文将针对有限责任公司股东查阅权穿越行使问题进行论证,从而明确该制度实施是否存在必要性及可行性。
Article 33 of the Company Law of the People’s Republic of China clearly stipulates the right of shareholders of limited liability companies to make the decisions on the basis of which the shareholders can make scientific decisions and supervise the companies effectively. However, since the provisions of the Company Law of the People’s Republic of China on the rights of shareholders of limited liability companies are based on the structure of the traditional single-type company, they will not do anything in the face of the collectivization of the company. The manager of the company may maliciously rule out the exercise of the parent company’s shareholder access right through the structure of the parent company and the subsidiary company, thereby substantially undermining the interests of the shareholders of the parent company. Therefore, this article will demonstrate that it is necessary and feasible for the shareholders of limited liability companies to cross the exercise of the right of access.