股东会计账簿查阅权的权利属性与司法实现

The Right Attribute and Judicial Realization of Shareholders’ Accounting Book Inspection Right

摘要: 股东会计账簿查阅权的权利属性丰富，不仅具有共益权、固有权、单独股东权的股权属性，作为股东知情权的主要组成部分，还具有前提性与手段性。在司法实践中，股东会计账簿查阅权的司法实现困境主要在于法律适用分歧导致的大量“类案不同判”的疑难情况。对此，需要在法律解释中重视对各方利益的权衡，严格把握司法救济介入公司自治的起点，缓和各主体权利冲突。同时，在权利的实现过程中，还存在着商业秘密泄露、审判时间过长的问题，建议通过加强泄密风险的事中事后规制、缩短高时效要求案件的审限予以解决。

Abstract: The right of shareholders to consult accounting books is rich in attributes, not only having the equity attributes of common interest rights, inherent rights and individual shareholder rights. As the main component of shareholders’ right to know, it is also the premise and means for shareholders to exercise their rights. In judicial practice, the dilemma of realizing the right of shareholders to consult accounting books mainly lies in the difficult situation of a large number of “different judgments in the same case” caused by differences in the application of law. In this regard, it is necessary to pay attention to the weighing of the interests of all parties in the legal interpretation, strictly grasp the starting point of judicial remedies to intervene in the company’s autonomy, and alleviate the conflict of rights of various subjects. At the same time, along with the realization of rights, there are still problems of disclosing trade secrets and excessive trial time, which is recommended to be solved by strengthening the regulation during and after the event and shortening the trial limit of cases with high timeliness requirements.