暨南学报(哲学社会科学版)

作者：李建伟

单位：中国政法大学民商经济法学院。

关键词：知情权,利益衡量,股东知情利益,公司信息利益,会计账簿

基金：阐释党的十九届四中全会精神国家社会科学基金重大项目“营商环境法治化的制度架构与实现研究”(20ZDA044)。

股东知情权的制度设计与行权边界勘定,主要面临着对公司信息利益之间的异质利益衡量。从一般原则来说应当以股东知情为核心利益,在首位保护股东知情权的前提下,再考虑保护公司信息利益的必要性,界定前者的权利边界。欲协调与权衡这两种利益间的冲突,在立法层面要处理好股东能否查阅会计凭证、原股东能否行使查阅权、股东知情权被公司意思限制的合理边界等三个焦点问题,并在此基础上妥当适用恰当的利益衡量方法。这就要求裁判者在司法权衡过程中要处理好三个关键节点,一是对行权股东课以查阅具体目的的说明义务,对公司课以股东“不正当目的”的证明责任;二是前股东“提出初步证据”的证明标准达到引起一般人怀疑即可;三是对于股东获悉信息的保密义务,要设置有效的事前预防措施。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["阐释党的十九届四中全会精神国家社会科学基金重大项目“营商环境法治化的制度架构与实现研究”(20ZDA044)。"],"article":{"keywordList_cn":["公司信息利益","股东知情利益","会计账簿","利益衡量","知情权"],"juan":"44","zhaiyao_cn":"股东知情权的制度设计与行权边界勘定,主要面临着对公司信息利益之间的异质利益衡量。从一般原则来说应当以股东知情为核心利益,在首位保护股东知情权的前提下,再考虑保护公司信息利益的必要性,界定前者的权利边界。欲协调与权衡这两种利益间的冲突,在立法层面要处理好股东能否查阅会计凭证、原股东能否行使查阅权、股东知情权被公司意思限制的合理边界等三个焦点问题,并在此基础上妥当适用恰当的利益衡量方法。这就要求裁判者在司法权衡过程中要处理好三个关键节点,一是对行权股东课以查阅具体目的的说明义务,对公司课以股东“不正当目的”的证明责任;二是前股东“提出初步证据”的证明标准达到引起一般人怀疑即可;三是对于股东获悉信息的保密义务,要设置有效的事前预防措施。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6660","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6660","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20201030","qi":"6","id":6660,"nian":2022,"bianHao":"2022-6-67","zuoZheEn_L":"LI Jianwei","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-06-29","qiShiYe":"67","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I6","lanMu_cn":"公司法研究","pdfSize":"703","zuoZhe_CN":"李建伟","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6660","title_cn":"股东知情权边界的利益衡量","doi":"10.11778/j.jnxb.20201030","jieShuYe":"78","keywordList_en":["Accounting books","Balance of interests","Company information interests","Inspection rights","Shareholder inspection interests"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6660","zhaiyao_en":"Designing the regime for shareholders' right to know and ascertaining its exercise boundary are confronted with the balance between discrepant rights and company information interests. 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来源：2022年第6期

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