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股东查阅权是确保股东知情权得以实现的重要内容之一。修订后的公司法扩大了股东查阅公司文件权的范围,完善了相关程序,使股东的查阅权具有可操作性,健全了对股东尤其是中小股东利益的保护机制,但是在行使程序、法律救济等方面仍存在着一些缺陷。本文结合修订后的公司法,以及美日等国的相关规定,对股东查阅权的进一步完善进行了分析探讨。
Shareholders ’right of access is one of the important contents to ensure the shareholders’ right to know. The revised company law expands the scope of shareholders ’access to corporate documents, perfects relevant procedures, makes shareholders’ access rights operable, and improves the protection mechanism for the interests of shareholders, especially small and medium-sized shareholders. However, in exercising procedures and legal remedies And so there are still some shortcomings. In this paper, the revised company law, as well as the relevant provisions of the United States and Japan and other countries, to further improve the right to review the shareholders discussed.