The Research On The System Of Shareholders' Client Query

The operation of the modern corporate system generally pursue the principle of separation of ownership and management, directors and other senior management staffs obtain the absolute administration authority upon the internal affairs of the company. Therefore it is absolutely necessary to endue effective superintendence to the stockholders, whereas, the effective exercise of the superintendence depends entirely on the supervisor's sufficient understanding to the supervising targets. So, it is reasonable to endue knowing right to the shareholders. As an important content of shareholders'knowing right, the auditing right is also the foundation and core of it. In our country, corporate legislation starts late and still stays at the exploratory stage. As lack of detailed rules, the existing"Company Law of the People's Republic of China"seems too simple, though it enrich the related regulation on the auditing right of shareholders. Such situation is detrimental both to the commercial action of the company and the practice of judicial trial. Due to the current situation of study on auditing right of shareholders and judicial practice, this thesis investigates and discusses the problems emerged during the standardization of corporate administration, meanwhile it try to put forward some pointed solution, so as to provide certain reference for consummation of legislation and judicial practice in our country.Besides the general introduction, the dissertation consists of three chapters:Chapter one, basic theory of shareholders'client query. Of this part, it mainly discusses the conception, nature, capability and meaning of shareholders'client query, which provides jurisprudential basis for the construction of the system of shareholders'client query in China. The definition of shareholders'client query sets the dimension for documentation shareholders have access to check, and provides the theoretical basis for the extent of consulting the accounting books. Shareholders'client query is an intrinsic power, which can not be deprived illegally. Shareholders have the right to ask for judicial relief when carrying out right but being refused. Shareholders'client query is an individual right of shareholders, no matter how many shares shareholders have, anyone can perform shareholders'client query. Shareholders'client query is an instrumental right to fulfill beneficial rights and procedural rights. The interpretation above-mentioned upon the nature of shareholders'client query gives theoretical basis for determination of the objective condition of shareholders'client query and the construction of process of judicial relief in the following text. In the perspective of capability construction of shareholders'client query, there are respectively three capabilities: inspecting, copying, and inquiry.Chapter two, construction of the system of shareholders'client query, which basically refers to the standing of shareholders'client query, the extent of inspecting accounting book, the procedure of inspecting accounting book and judicial relief of client query. In this part, the systematic construction of the major content of shareholders'client query is mainly upon the procedure of implementation of shareholders'client query. The first part, in which a conclusion is made in accordance of the analysis on the subjective and objective conditions of shareholders'client query on the basis of solving related problems; the second part constructs the procedure of shareholders'client query in details; the third part constructs judicial relief system of shareholders'client query in details, including the confirmation of subject of litigation, distribution of burden proof, preservation of accounting book and application of procedure.Chapter three, perfection of shareholders'client query in China. This part generally covers present legislation and weakness of shareholders'client query in China and the construction of perfecting the system of shareholders'client query. On the foundation of analysis on current legislative disadvantages, it analyzes main structure combined with the above-mentioned theory, takes advanced legislation experience of foreign countries into consideration, keeps its eyes on the status quo of China's judicial development and put forwards legislative constitution in seven points, in which includes obligation of making and maintaining clear accounting record, enlarging the inspection scope, specifying performing conditions, perfecting procedural stipulation, conferring shareholders capability of complete copying and inquiry, perfecting methods of relief and constructing system of election and appointment of outside inspectors.