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理论上对股东会计账簿查阅权的讨论主要集中在“正当目的”上,现有的观点从积极标准和消极标准来对正当目的进行界定,然而,均不能够给出清晰的界定。本文结合司法实践中相关裁判的整理,从我国法规范文本出发,揭示出对正当目的的探讨实际上走入了歧途,股东会计账簿查阅权的实现关键在于“不正当目的”的界定;并在此基础上,进一步论证了股东会计账簿查阅权行使条款的动态适用路径。
Theoretically, the discussion of shareholders’ access to account books mainly focuses on “proper purpose ”. The existing viewpoints define the proper purpose from both positive and negative standards, however, no clear definition can be given. Based on the collation of related judgments in judicial practice and starting from the texts of our country’s legal norms, this article reveals that the exploration of proper purpose has actually gone astray. The key point for the realization of the right of stock accounting bookkeeping is in the definition of “improper purpose” On the basis of this, it further proves the dynamic application of the terms of the exercise of the access rights to the accounting books of shareholders.