摘要
本文深入探讨了公司法中股东知情权的相关法律问题及其重要性。首先，明确了股东知情权的法律定义，指出其作为股东权利体系中的基础性权利，具有促进公司治理、保护投资者利益的重要作用。文章详细阐述了股东知情权的法律依据，包括《公司法》及相关司法解释的规定，并分析了股东知情权的行使范围，包括查阅与复制权、会计账簿查阅权以及质询权与信息接收权。接着，本文分析了股东知情权在公司治理中的重要性，指出其有助于促进信息对称、减少信息不对称，促进公司管理层的诚信与责任，并维护资本市场的公平与公正。然而，股东在行使知情权过程中也面临诸多障碍，如资料查找难、报告资料丢失、公司故意隐匿等问题，以及公司与股东之间的矛盾冲突、执行措施不得当和法律与制度缺陷等。针对上述问题，本文提出了完善股东知情权行使的对策，包括建立完善的档案管理制度、定期备份与存档、引入第三方机构进行独立审计等，以加强资料管理和信息透明度；同时，加强公司与股东之间的沟通与协商，强化执行监督，完善相关法律法规，为股东知情权的行使提供有力保障。
关键词：公司法；股东知情权；行使障碍
Abstract
This paper deeply discusses the relevant legal issues and the importance of the shareholders' right to know in the company law. First of all, the legal definition of shareholders' right to know is clarified, pointing out that as the basic right in the shareholder rights system, it plays an important role in promoting corporate governance and protecting the interests of investors. The paper elaborates the legal basis of shareholders 'right to know, including the provisions of the Company Law and relevant judicial interpretations, and analyzes the scope of shareholders' right to know, including the right to consult and copy, the right to consult accounting books, the right to question and receive information. Then, this paper analyzes the importance of shareholders 'right to know in corporate governance, and points out that it helps to promote information symmetry, reduce information asymmetry, promote the integrity and responsibility of the company's management, and maintain the fairness and justice of the capital market. However, shareholders also face many obstacles in the process of exercising the right to know, such as the difficulty in finding data, the loss of reporting data, the intentional concealment of the company, as well as the conflicts between the company and shareholders, the lack of enforcement measures and legal and institutional defects, etc. In view of the above problems, this paper puts forward the countermeasures to improve the exercise of shareholders 'right to know, including the establishment of perfect file management system, regular backup and archiving, introducing a third party to conduct independent audit, to strengthen data management and information transparency; at the same time, strengthen the communication and consultation between the company and shareholders, strengthen the implementation supervision, and improve the relevant laws and regulations to provide a strong guarantee for the exercise of shareholders' right to know.
Keywords： Company law; Shareholders' right to know; Obstacles to exercise
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）国内外研究现状 1
二、股东知情权的法律基础 2
（一）股东知情权的法律定义 2
（二）股东知情权的法律依据 2
三、公司法中股东知情权的重要性分析 2
（一）促进信息对称，减少信息不对称 2
（二）促进公司管理层的诚信与责任 3
（三）促进资本市场的公平与公正 3
四、股东知情权行使的主要障碍 4
（一）报告资料丢失 4
（二）公司故意隐匿 4
（三）公司与股东矛盾冲突 4
（四）执行措施不得当 5
（五）法律与制度缺陷 5
五、完善股东知情权行使的对策 6
（一）定期备份与存档 6
（二）引入第三方机构 6
（三）加强沟通与协商 7
（四）加强执行监督 7
（五）完善法律法规 7
结 论 9
参考文献 10
