股東會計帳簿查閱權行使條款之解釋－－基於學說的梳理和裁判的整理

The Explanation of Shareholders’ Right of Access to Accounting Books

理論上對股東會計帳簿查閱權的討論主要集中在“正當目的”上，現有的觀點從積極標準和消極標準來對正當目的進行界定，然而，均不能夠給出清晰的界定。本文結合司法實踐中相關裁判的整理，從我國法規範文本出發，揭示出對正當目的的探討實際上走入了歧途，股東會計帳簿查閱權的實現關鍵在於“不正當目的”的界定；並在此基礎上，進一步論證了股東會計帳簿查閱權行使條款的動態適用路徑。

The discussion of the shareholders’ access right to accounting books focused on the “proper purpose”. The existing opinions use positive standards and negative standards to define proper purpose. However, they failed to give a clear definition. In this paper, with the relevant cases decided by the courts and based on the law norms text, we reveal that the endeavor to define the proper purpose is in vain. The realization of shareholders’ access rights to accounting books does rely on the clarification of “improper purpose”. On this basis, we further demonstrate the dynamic path to apply the clause of the shareholders’ access rights to accounting books.