【作者】 王妍；

【导师】 徐进；

【作者基本信息】 浙江大学 ， 法律硕士（专业学位）， 2019， 硕士

【摘要】 股东知情权是股东享有的一项基础性权利,会计账簿查阅权是知情权的重要内容。权利的行使是有边界的,公司法用“目的正当性”对股东行使会计账薄查阅权进行了限制。公司法解释四列举了股东“不正当目的”的四种情形,同时也引发了学界的讨论,关于这四种情形在理论上的合理合法性及实践上的可操作性,出现了不同的观点。本文第一部分是引言,说明了本文的研究意义和研究目的。第二部分介绍了实践中对于股东“不正当目的”之认定的司法立场,说明了审判中司法立场不统一的现象,明确了统一司法标准的重要性。第三部分对公司法解释四第8条所列举的认定股东“不正当目的”的四种情形分别进行了法律分析,结合学界出现的争议与讨论以及对司法案例的检索与梳理,对四种情形的法律适用进行了评述,并就其具体操作提出了建议,针对立法未明确规定的几种情形,在审判思路方面作出了思考。本文第四部分,针对如何完善股东“不正当目的”的认定,提出了一些原则的和具体的建议。明确提出了,股东知情权的制度设计不仅关系股东利益的实现,还影响着公司利益的保护。股东知情权制度不仅仅是简单地强化与保护这样一个单项的选择,而是一种利益的平衡。本文第五部分是结语,简单总结了这篇文章的观点。更多还原

【Abstract】 Shareholders’ right to know is a basic right enjoyed by shareholders,and the right of access to accounting books is an important content of the right to know.The exercise of rights is borderline,and the company law restricts the exercise of the right of access to accounting books by "The legitimacy of the purpose".Interpretation of company law(four)enumerates four kinds of cases of shareholders’ "improper purpose",but also triggers the discussion in academic circles,about the rationality and legitimacy of these four cases in theory and the maneuverability in practice,there are different views.The first part of this paper is the introduction,which explains the significance and the purpose of the study.The second part introduces the judicial position of the identification of shareholders’ "improper purpose" in practice,explains the phenomenon of the disunity of judicial position in the trial,and clarifies the importance of unifying the judicial standard.The third part analyses the four cases of the identification of shareholders’ "improper purpose" listed in article 8th of the interpretation of company law(four)from the legal level,combined with the academic controversy and discussion,as well as the search and combing of judicial cases,evaluates the application of the law of four cases,and put forward suggestions on its specific operation.In view of several situations not clearly stipulated in the legislation,some thoughts on the thinking of the trial are made.In the Part IV of this paper,some principles and concrete suggestions are put forward in view of how to perfect the identification of shareholders’ "improper purpose".It is clearly put forward that the system design of shareholders’ right to know is not only about the realization of shareholders’interests,but also affects the protection of the interests of the company.The system of shareholders’ right to know is not simply to strengthen and protect such a single choice,but a balance of interests.The part V of this article is the conclusion,which briefly summarizes the viewpoint of this article.更多还原