股利簿 的英文怎麼說
中文拼音 [gǔlìbù]
股利簿
英文
dividend book-
Therefore, the company law of the countries all over the world confer rights to learn the truth on shareholders, which including the right of inspecting financial accounting report, the right of inspecting books and records, the right of inquiry and the right of request for empanelling inspector. the author writes the paper to present the assumptions on how to perfect our system of shareholders ’ rights to learn the truth, by drawing on other countries ’ successful experience of legislation and analyzing the shortages of our existing laws. this article is composed with four chapters
因此在借鑒各國公司立法經驗的基礎上，本文認為，要完善我國股東知情權制度首先應在我國公司法律制度中賦予股份有限公司股東查閱公司帳簿的權利，同時為防止股東濫用此項權利，應當對股東行使該權利時的正當目的、持股比例、持股時間以及行使程序上作出必要的限制;其次應當明確股東質詢權以及行使權利的范圍、程序，賦予股東在質詢權受到侵害時的訴權，並對法院的裁判賦予強制執行的效力，即責令董事會必須限期對股東的質詢作出充分說明。Stockholders ’ right to know includes the right of interrogatory in stockholders ’ meeting, the right of inspection of the corporation ’ s books and records, the right to ask for outsiders as inspectors and the right of action for remedy
知情權包括股東在股東會上的質詢權、公司賬簿查閱權、外部檢查人選任請求權以及權利行使出現障礙時的訴訟救濟請求權等方面的內容。Although improvements on the stockholders ’ right to know had been made in the amendment of company law 2005, the relevant provisions still seem too simple and insufficient for carrying out. thus, supplements based on foreign successful legislative experience are necessary. this article holds that, due to lack of personnel and the cost of institution formation, we had better not entitle stockholders the right to ask for outsiders as inspectors at present ; because of the insufficiency in the rules of the right of
本文認為，由於人才的匱乏及制度建設的成本，我國現階段還不宜引進檢查人選任請求權制度;鑒于現行公司法對股東質詢權制度尚付闕如，而質詢權的行使對于股東大會議決功能的充分發揮意義甚大，建議我國立法予以承認，詳細規定股東質詢權行使的條件、場合、目的性限制及救濟程序;股東帳簿查閱權雖然日趨完善，但仍需擴大股東查閱權的范圍、明確權利行使的條件、規定權利的邊界並落實具體的法律救濟程序。The historical development of accounting information disclosure, which concentrates on the advent, developing course, and motive of accounting information disclosure, coming to such conclusions as : a. the accounting information disclosure resulted from the double - entry bookkeeping in the mediaeval italy. its development depends on the accounting environment whose changes can create new needs for accounting information. especially, the presence of corporation accelerates the development of accounting information further
該部分主要就會計信息披露的產生、會計信息披露的發展歷程、會計信息披露的動因等內容進行闡述，得出的主要結論有：會計信息披露起源於義大利式復式簿記，其發展有賴于會計環境變化所導致的對會計信息的新需求，特別是股份公司的出現則進一步加速了會計信息披露的發展。分享友人