Research On The Selection Of Audit Inspectors For The Realization Of Shareholders' Right To Know In Limited Liability Companies

Since the promulgation of the Judicial Interpretation of the Company Law(IV),the shareholders' right to know has a more detailed stipulation and solved some controversial issues in judicial practice.However,the case of shareholders' right to know disputes has not been fundamentally reduced,and the right to access exists."empty shelf" phenomenon.The shareholders' right to know is not fully realized within the company.The investment growth environment of the small and medium-sized investors is not ideal,and the investment rights cannot be guaranteed.If the situation is disorderly development,it will affect the confidence of the capital investment entity and the private market.The main body is bigger and stronger,and the private economy has received top-down support.It is once again ushered in the background of the development of spring.It is very urgent to further improve the relevant system of shareholders' right to know from the legislative level.Although the company law judicial interpretation(iv)introduces the system of the third party assisting in consulting and the exploratory borrowing checker,the system is not perfect due to unclear procedures and unclear responsibilities.To check the candidate as a system of landing at home abroad,more practical,more operable,the first part of this article,first of all reflect the current legislative level limited liability company shareholder's right to know the realization path of passive knowledge,process heavy resistance characteristics were analyzed,see the object is narrow,the third party to assist with single exercise have difficulty defects such as;The second part,this paper rethinking between the nature of shareholder's right to know,to realize the object of shareholder's right to know essentially due to the investment of financial facts,and then according to the audit is the main mode for investors to investment supervision,introduce the audit concept,based on the audit object is the height of the object of shareholder's right to know and consistency,think right of audit is the shareholders' right to know the right way;The third part,this article has studied the foreign inspection personnel appointment system which guarantees the shareholders' right to know.Through the investigation of the administrative appointment,judicial appointment and private law appointment systems in Britain and the continental law system,the author believes that theforeign inspection personnel appointment system should be implemented as the audit personnel appointment system with local characteristics based on audit rights.The fourth part,in this paper,the limited liability company shareholder's right to know implementation path for refactoring,further analysis the feasibility of reconstruction,principles,and scattered refer to the audit person as the basic structure of two kinds of model of exercise at the same time,from the main body condition,application scope of reason,shareholders vote on the application,audit threshold conditions,the audit authority and responsibility,the effectiveness of the audit report and the function of the core elements to build the basic content of audit candidate as a system.