有限责任公司股东的账簿查阅权是一项新生的股东权利,该权利是保障有限责任公司中小股东利益的重要手段。由于我国《公司法》对账簿查阅权的权利内容规定的过于简单,本文从查阅权的主体、查阅权的对象范围、查阅正当目的的认定以及举证责任、诉讼程序设计等方面对账簿查阅权进行了探讨,以期对《公司法》相关规定的完善有所帮助。 It is a new stockholder’s right to check the stockholders of a limited liability company, which is an important means to protect the interests of the minority shareholders of a limited liability company. Since the provisions of the “Company Law” on the contents of the right of access to the account books are too simple, the right of access to the books from the subject of the right of access, the scope of the object of the right of access, the identification of the legitimate purpose of inspection and the design of litigation procedure In order to explore the “Company Law” to improve the relevant provisions of the help.