The right to inspect the accounting books of the shareholders of a limited liability company

With China's capital market is gradually maturing, and some investors into a limited liability company of minority shareholders, their interests tend to be against executives from the largest shareholder of the Company or the Company. Although the \The books of the exercise of the right of access procedures, specific judicial relief program, the company should be socially responsible, as well as the protection of the interests of the stakeholders to the lack of necessary provisions, in practice not operable. At present, recognized for the company's range of interests as well as how to achieve a balanced protection of the interests of the main differences still exist. Traditional corporate law theory that the shareholders of the company's course owners, the interests of the company is to the interests of shareholders, is the short-term interests and long-term interests of the shareholders of the sum. However, with the development of the law theory, this view is being increasingly questioned, people began to realize the interests of the operators, creditors, suppliers, employees and other stakeholders should also cover the interests of the company within the scope of The emergence and development of the etymology and its theory of the stakeholder concept implies a deep social factors. In practice, how to make shareholders accounting books right of access to the greatest degree of realization and protection of the company's stakeholders require the company to consider the interests of stakeholders in the decision-making to safeguard their legitimate rights and interests of minority shareholders or stakeholders will inevitably promote want to know the corresponding requirements to participate in the governance of the company. To protect their interests, and to encourage investment in the country, raising funds, and the need to establish and perfect the system of protection of interests of minority shareholders. Combined with our unique capital structure and market environment, improve internal oversight mechanisms, the system of external supervisors and afterwards relief measures for small shareholders, and improve the democratic supervision and management, improve the corporate governance structure. This stage, China should build the interests of stakeholders protection mechanisms and accounting books right of access mechanisms in line with China's national conditions, in this article from the theoretical discussion on the relationship of a limited liability company with shareholders to do, in order to better achieve the shareholders to exercise their right to access to the accounting books and to protect the interests of minority shareholders. And put forward some opinions, the basis and operation of the proposed, and hope to establish a modern corporate governance structure, is to prevent and reduce illegal behavior and against the interests of the shareholders of a limited liability company key. This paper take the literature collected and the legal interpretation and interpretation methods, based on the theoretical basis of the accounting books and Inspection Rights System, learn from the experience of foreign legislation and national legislation based on the analysis of the existing accounting books and the right to inspect the legal system, and to future modifications and perfect recommendations. The first part introduces the shareholders of a limited liability company accounting books right of access concept, characteristics, significance as well as the United States, Japan and other countries of the provisions of the shareholders of the books right of access. The second part introduces the legitimate purposes of the right of access of the shareholders of the books identified and the burden of proof, how to understand the principle of legitimate purposes and improper purpose within the letter and the burden of proof allocation. The third part introduces the types of the shareholder books of the right of access, the scope, procedures and deadlines. The fourth part introduces the shareholders the books of access rights legal remedies, that the company refused to shareholders to exercise their relief inspection method of accounting books and easy proceedings.