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司法实践中,涉及会计账簿查阅权问题纠纷不断,相关判例争议焦点主要集中在股东知情权的权利范围和行使方式。本文在对相关案例深入研究的基础上,剖析了焦点问题的深层原因:股东和公司利益的平衡,并进而探讨了从审计机制的视角平衡股东和公司利益的制度选择。
In judicial practice, the disputes over the access to accounting books are constantly on the spot, and the focus of the relevant jurisprudence disputes mainly lies in the scope of rights and the modes of exercising the rights of shareholders’ right to information. Based on an in-depth study of related cases, this paper analyzes the underlying causes of the focus problem: the balance between the interests of shareholders and the company, and then discusses the institutional options to balance the interests of shareholders and the company from the perspective of audit mechanism.