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股东知情权是有效行使其他股东权利的基础,是保护中小股东利益的重要手段。我国《公司法》规定,股东有权查阅、复制公司章程、股东会会议记录、董事会会议决议、监事会会议决议和财务会计报告。股东可以要求查阅公司会计账簿。由于查阅权是股东知情权的最重要的内容,因此,本文主要从有限责任公司股东查阅权的主体资格及对现实中存在争议的几种股东是否享有查阅权这两方面进行分析阐述。
The right to know of shareholders is the basis for the effective exercise of other shareholders’ rights and an important means of protecting the interests of minority shareholders. China’s “Company Law” stipulates that shareholders have the right to inspect and copy the articles of association, minutes of meetings of shareholders, resolutions of board meetings, resolutions of board of supervisors, and financial and accounting reports. Shareholders can request access to the company’s accounting books. Since the right of access is the most important part of shareholders’ right to know, this article mainly analyzes the main qualifications of the shareholders of limited liability companies and the right of access to the several shareholders in dispute.