CAJ | 학술논문

股东账簿查阅权是股东维护个人、公司合法权益的重要途径之一，但由于法律规定过于笼统，影响了该权利的实现。为了使股东的账簿查阅权得到有效的行使，应进一步明确查阅权主体，确定“正当目的”的判断标准，并对权利行使中的程序问题作出规定。
고동장부사열권시고동유호개인、공사합법권익적중요도경지일，단유우법률규정과우롱통，영향료해권리적실현。위료사고동적장부사열권득도유효적행사，응진일보명학사열권주체，학정“정당목적”적판단표준，병대권리행사중적정서문제작출규정。
Right to inspect corporate books and records is one of the important ways for shareholder to protect safeguard legiti-mate interests of the individual and company rights.However,the law is too general,so the realization of the rights is affected. In order to effectively access the right of shareholders,we should further clarify the right of inspection body to determine criteria of the "legitimate purpose",and set rules for procedure issue.