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股东账簿查阅权中的“正当目的”这一概念是从美国法中借鉴而来,而美国法中“正当目的”条款的内涵至今尚无定论。本文通过对正当目的意义的探讨,对美日账簿查阅权立法特点的分析,在立法比较中分析论证了正当目的自身的局限性,以说明股东账簿查阅权中的“正当目的”并非在股东要求查阅会计账簿时的所有情形中都有设置的必要。
The concept of “proper purpose” in the right of access to shareholders’ books of account is borrowed from the laws of the United States. However, the connotation of the “due-purpose” clause in U.S. law remains to be determined. Through the analysis of the legislative features of the book-reading right in the United States and Japan through the discussion of the meaning of proper purpose, this article analyzes the limitation of legitimate purpose in the legislative comparison to show that the “legitimate purpose” There is a need for setting up in all situations when shareholders request access to accounting books.