Theory Of Shareholders Of A Limited Liability Company Books Refer To The Exercise Of Right

Shareholders’ right to know of shareholders is basic rights, plays a security shareholder investment interests, maintaining the company and shareholders’ legal rights the important role. Among them, the shareholders of a limited liability company to company financial books data access rights, is an important part of the shareholders’ right to know,,is also the most complex, and most controversial, and shareholders can fully exercise the right to know most close relations part.With the continuous improvement of the legal system, the limited liability company shareholder financial books access rights also more and more clear.In2005, the revised company law of the People’s Republic paragraph2of article34regulation, the limited liability company shareholder may request to consult the accounting books of the company, at the same time provides access to the accounting books of the conditions, and clear the company shareholders the right of defense books refer to reason.This regulation, make shareholder’s right to know had substantial expansion, compared with the old company law is concerned, in equal protection limited liability company and shareholders’ rights has made a great progress.However, the current company law about the shareholder of the provisions of the accounting books still prefer to declare sex, principle, in practice, there are a lot of uncertain places, such as the main body of the shareholder identity and consult the accounting books of the content and scope, the exercise of the right of shareholders access conditions, shareholders exercise the right of access to the concrete way, etc.In this paper the bulletin of the supreme people’s court case "LiSujun, WuXiang, sun jie, WangGuoXing and jiangsujiadezhiye LTD. The shareholders" right to know "dispute" as the main line, combining with the judicial practice of real cases, the co. LTD. Shareholders refer to the accounting books of the company by the problems of present, and reference to the shareholder rights at home and abroad, especially the right of access to financial books research results, due to the current in the company law legislation omissions and the problems of analysis, put forward one’s own view.This paper argues that refer to the accounting books of the company subject only to register as co. LTD., shareholders, eliminate dormant shareholders, have withdrawn from the exercise of the right of access to the shareholders may; Consult the accounting books shall include the scope of the original accounting vouchers and company signed foreign major contract, to promote the shareholder of the real purpose of the implementation;The shareholder accountant book condition is to safeguard their own economic interests of the shareholders as purpose;The shareholder accounting books should adopt the company and shareholders of give attention to two or more things, fairness and efficiency and way. In combination with the actual full discussion of the basis, the author on the current company law and the relevant judicial interpretations in the shareholders of a limited liability company accounting books access rights system design deficiencies and defects are summarized, and the future how to standardize and perfect the relevant system design was put forward.