It is difficult for shareholders to consult the company's account book. Court: You can check it!

The shareholders of the limited liability company sent a letter many times to ask to consult the company's account book, but they can't wait for the company's reply and cooperation. Want to know that the company's account book is really so difficult? Can you check if you can check it? The recent trials of the court involved these issues.

Mr. Liu (pseudonym) and Abin (pseudonym) are good friends who have played from childhood to big. Both of them have achieved little success in business. Abin is the legal representative of Company A. At the invitation of Abin's prosperity, Mr. Liu invested in company A and became one of the five major shareholders of Company A. After the shareholding, based on the trust of friends, Mr. Liu has never asked the business and financial status of Company A. Five years later, friends used to look at each other for some reason, and the two sides were no longer friendly and no longer contacted. When chatting with other friends, after reminding, Mr. Liu decided to exercise the right to know the shareholders and understand the operation and financial status of Company A. However, Mr. Liu sent a letter to Company A twice to explain the purpose. When it advocates that the shareholders know the right to know and request to check and copy related documents, they have not received the reply and cooperation of Company A.

In order to safeguard his legitimate rights and interests as a shareholder, in January 2022, Mr. Liu complained to Guangzhou Conghua Court and asked Company A to provide accounting books, accounting vouchers and annual financial accounting reports, audit reports, shareholders' meeting resolution and meeting records. Check and copy. In March 2022, the Conghua Court supported Mr. Liu to consider and copy the records of the shareholders' meeting of Company A, the financial accounting report and the part of the accounting book of Company A, and the part of the accounting voucher of the accounting voucher of the accounting voucher of the accounting voucher in accordance with the relevant laws and regulations. Litigation requests did not support the litigation request of Company A's accounting book and accounting voucher. At present, the judgment has taken effect.

Judge said: According to Article 33 of the "Company Law of the People's Republic of China": "Shareholders have the right to review, copy the company's articles of association, shareholders' meeting records, board meeting resolutions, supervisory board conference resolutions, and financial accounting reports. Accounting book. If the shareholders ask for the company's accounting account book, they should submit a written request to the company to explain the purpose. The company has reasonable basis that the shareholders' account of the accounting book has an unfair purpose and may harm the legal interests of the company. When the shareholders make a written request, the shareholders will be represented within 15 days from the day of the written request and explain the reasons. If the company refuses to provide a consultation, the shareholders may ask the people's court to ask the company to provide inspection. "The right to know that the right to know the situation is a right to the law. The "Supreme People's Court's provisions on the application of the" Corporation of the People's Republic of China> Several Issues (4) "stipulated in Article 8 of Article 8 of Article 8 of it, in writing, requires the exercise of the right to know the shareholders, check and copy the relevant documents of the company, and The company should cooperate with the law. At the same time, Article 33 of the Company Law of the People's Republic of China clearly stipulates that shareholders have the right to check the company's accounting account book. Although the law does not clearly stipulates that shareholders have the right to consider accounting vouchers, accounting vouchers are the foundation and original materials for making accounting books, and the authenticity and integrity of the accounting book can only be reflected by the accounting vouchers. Therefore, shareholders not only have the right to check the accounting book, but also the right to review accounting vouchers. Since the "Company Law of the People's Republic of China" only stipulates that shareholders have the right to consider the company's accounting account book and do not stipulate that shareholders have the right to copy the company's accounting account book. Therefore, this case does not support Mr. Liu to copy the accounting book of Company A's accounting book and accounting voucher.

Text/Guangzhou Daily · Xinhuacheng Reporter: Li Bin Correspondent: Congratulations to Fa Xuantu/Guangzhou Daily · Xinhua City Reporter: Chen Youzi Guangzhou Daily · Xinhua City Editor: Zhao Xiaoman

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