On The Exercise Of The Right Of Access To The Books Of Shareholders Of Limited Liability Companies

As the basic rights of shareholders,shareholders' right to know plays an important role in the shareholders' rights.Only when shareholders fully understand the company information,can they effectively exercise the rights of other shareholders,and the shareholders' right to access the books of the limited liability company is the most important power of shareholders' right to know.In 2005,the Company Law of our country stipulated the right of shareholder's account book access of limited liability company,and made clear the reason why the company refused to be checked by shareholders.However,the law on shareholders' right of access to account books is too simple and not easy to operate,and shareholders still encounter many difficulties in the process of execution.After the introduction of the interpretation of the Company Law(4)in 2017,some problems and problems in practice have been solved,But there are still some problems.Based on this,this paper studies and analyses the shareholder's right of access to the books of limited liability company,In order to improve the exercise of shareholder's right of access to account books.This paper is divided into five parts:Firstly,it discusses the concept of shareholder's right of access to account books,analyses the different definitions in academic circles,defines the concept,then elaborates on its nature,theoretical basis and significance,and then introduces the legislative and practical status of the protection of shareholder's right of access to account books in limited liability companies.In the second part,the author discusses the main body of the shareholders' right of access to the books of the limited liability company,mainly analyses the special shareholders who are more controversial in practice,and clarifies the right of access of defective shareholders and successor shareholders,while recognizing the right of access of anonymous shareholders to a limited extent.In the third part,the scope of the right of access is discussed.It is clear that shareholders can access the original vouchers,and the duplication of accountingbooks can not be generalized.Under special circumstances,shareholders should be allowed to do so.The fourth part analyses the identification of the improper purpose of shar eholder's right of access to account books in practice,and combines the judgm ent in practice to analyze the situation of the improper purpose in legislation,and then elaborates on the burden of proof of the improper purpose.The fifth part discusses the procedures and ways of the shareholders' right of access to the accounts of limited liability companies,and puts forward the improvement of the relief of the right of access.