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扩大股东账簿查阅范围,赋予股份有限公司股东查阅账簿的权利,有利于保护中小股东利益,有利于改善公司治理结构。为避免股东滥用查阅权,对查阅范围的限制是必要的,但要在防止权利滥用与保障股东权利方面维持一种平衡。
Expanding the scope of shareholder account checking and granting shareholders the right to access their books of account helps to protect the interests of minority shareholders and helps to improve the corporate governance structure. To avoid abuse of access by shareholders, restrictions on the scope of access are necessary, but a balance must be maintained between preventing abuse of rights and protecting shareholders’ rights.