cciia.org.cn 2023-12-21 12:41:00 中國法院(yuan)網
李(li)(li)先(xian)生(sheng)是海(hai)(hai)洋公(gong)司(si)(si)(si)(si)的(de)(de)小股東，他(ta)向海(hai)(hai)洋公(gong)司(si)(si)(si)(si)提出申(shen)請查閱復制(zhi)相關(guan)會(hui)(hui)計賬(zhang)簿，被(bei)(bei)拒(ju)絕，故(gu)訴(su)至北京市海(hai)(hai)淀區(qu)人民法院要求(qiu)被(bei)(bei)告(gao)提供財(cai)務會(hui)(hui)計報告(gao)及會(hui)(hui)計賬(zhang)簿。海(hai)(hai)淀法院經(jing)審理，認為李(li)(li)先(xian)生(sheng)作為股東有權查閱復制(zhi)財(cai)務會(hui)(hui)計報告(gao)，但(dan)是其擔任(ren)股東并參與經(jing)營(ying)(ying)的(de)(de)福天公(gong)司(si)(si)(si)(si)與海(hai)(hai)洋公(gong)司(si)(si)(si)(si)在主營(ying)(ying)業務上有實質(zhi)性(xing)競爭關(guan)系，屬(shu)于為他(ta)人經(jing)營(ying)(ying)與公(gong)司(si)(si)(si)(si)主營(ying)(ying)業務有實質(zhi)性(xing)競爭關(guan)系業務的(de)(de)情形(xing)，故(gu)判決駁(bo)回了李(li)(li)先(xian)生(sheng)要求(qiu)查閱海(hai)(hai)洋公(gong)司(si)(si)(si)(si)會(hui)(hui)計賬(zhang)簿的(de)(de)訴(su)請。
原告李(li)先(xian)生訴稱，海(hai)(hai)洋(yang)公(gong)司(si)成立于(yu)2004年，主(zhu)要從(cong)事經濟貿易咨(zi)詢、企業(ye)管理咨(zi)詢等業(ye)務(wu)。其于(yu)2007年入股之后，海(hai)(hai)洋(yang)公(gong)司(si)從(cong)未(wei)按照(zhao)公(gong)司(si)章程規定提供過財務(wu)會計(ji)(ji)報告，其曾委托律師致函海(hai)(hai)洋(yang)公(gong)司(si)要求查閱(yue)復(fu)制(zhi)相(xiang)關會計(ji)(ji)賬簿，被(bei)拒絕，故訴至(zhi)法院。
海(hai)(hai)洋(yang)(yang)公(gong)司(si)(si)辯稱，李(li)先生原(yuan)系海(hai)(hai)洋(yang)(yang)公(gong)司(si)(si)法(fa)定代(dai)表人(ren)并負責實際運營(ying)(ying)，熟(shu)悉海(hai)(hai)洋(yang)(yang)公(gong)司(si)(si)主營(ying)(ying)業務及客戶(hu)信息(xi)，且其在海(hai)(hai)洋(yang)(yang)公(gong)司(si)(si)任(ren)職期(qi)間另投資設立了福(fu)天公(gong)司(si)(si)，該公(gong)司(si)(si)與(yu)海(hai)(hai)洋(yang)(yang)公(gong)司(si)(si)經營(ying)(ying)同類(lei)業務，并爭奪原(yuan)屬(shu)于(yu)海(hai)(hai)洋(yang)(yang)公(gong)司(si)(si)的(de)客戶(hu)，此行為(wei)已嚴重影(ying)響了海(hai)(hai)洋(yang)(yang)公(gong)司(si)(si)經營(ying)(ying)，損害(hai)了海(hai)(hai)洋(yang)(yang)公(gong)司(si)(si)的(de)合法(fa)利益，故不同意李(li)先生查閱(yue)復制相關會(hui)計賬簿。
法院經審(shen)理后(hou)認為，李先生(sheng)作為海(hai)洋公(gong)司(si)股(gu)東，有權(quan)查閱、復制海(hai)洋公(gong)司(si)（含(han)海(hai)洋公(gong)司(si)上海(hai)分公(gong)司(si)）財務會計(ji)報告。
關于李(li)(li)先(xian)生要(yao)求查閱海(hai)(hai)(hai)洋(yang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)會計賬簿的(de)訴(su)請，法(fa)院認為(wei)，首先(xian)，海(hai)(hai)(hai)洋(yang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)與(yu)(yu)(yu)福(fu)(fu)天(tian)(tian)(tian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)均(jun)以(yi)汽車企業(ye)(ye)(ye)售后培訓(xun)為(wei)其主(zhu)(zhu)營業(ye)(ye)(ye)務(wu)；其次，在(zai)2008年(nian)至(zhi)2017年(nian)期(qi)間，李(li)(li)先(xian)生代表(biao)海(hai)(hai)(hai)洋(yang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)與(yu)(yu)(yu)客(ke)戶簽訂了若(ruo)干份《服(fu)(fu)務(wu)合(he)同》，后李(li)(li)先(xian)生從海(hai)(hai)(hai)洋(yang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)離(li)職并成為(wei)福(fu)(fu)天(tian)(tian)(tian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)股東(dong)和執行(xing)董事，并代表(biao)福(fu)(fu)天(tian)(tian)(tian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)與(yu)(yu)(yu)同一(yi)相對方簽署了相同種類的(de)服(fu)(fu)務(wu)合(he)同，這說明海(hai)(hai)(hai)洋(yang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)和福(fu)(fu)天(tian)(tian)(tian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)都曾(ceng)以(yi)同一(yi)客(ke)戶作為(wei)服(fu)(fu)務(wu)對象；再次，海(hai)(hai)(hai)洋(yang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)經(jing)營地域(yu)曾(ceng)包(bao)括國內市(shi)場(chang)和海(hai)(hai)(hai)外(wai)市(shi)場(chang)，而福(fu)(fu)天(tian)(tian)(tian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)經(jing)營地域(yu)主(zhu)(zhu)要(yao)為(wei)海(hai)(hai)(hai)外(wai)市(shi)場(chang)，從行(xing)業(ye)(ye)(ye)常識來看，國內市(shi)場(chang)對福(fu)(fu)天(tian)(tian)(tian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)而言不(bu)存(cun)在(zai)明顯的(de)行(xing)業(ye)(ye)(ye)壁壘，故(gu)二者(zhe)經(jing)營地域(yu)重合(he)。因此，李(li)(li)先(xian)生存(cun)在(zai)為(wei)福(fu)(fu)天(tian)(tian)(tian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)經(jing)營與(yu)(yu)(yu)海(hai)(hai)(hai)洋(yang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)主(zhu)(zhu)營業(ye)(ye)(ye)務(wu)有實質性(xing)競爭關系的(de)業(ye)(ye)(ye)務(wu)，其申請查閱海(hai)(hai)(hai)洋(yang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)會計賬簿可能損害(hai)海(hai)(hai)(hai)洋(yang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)合(he)法(fa)利益，故(gu)對于李(li)(li)先(xian)生的(de)該(gai)項訴(su)求不(bu)予(yu)支持。
宣判(pan)后，李(li)先生(sheng)提出上訴，二審維持原(yuan)判(pan)，該判(pan)決現已生(sheng)效。
法官說法
股(gu)東知(zhi)情權(quan)是(shi)法(fa)律賦予股(gu)東的固(gu)有權(quan)利(li)(li)，是(shi)為股(gu)東獲取公(gong)司經(jing)營(ying)信(xin)息(xi)及(ji)了(le)解公(gong)司運(yun)營(ying)情況而設(she)立，不(bu)能通過其他方式進行限(xian)制。《中(zhong)華人(ren)民(min)共(gong)和(he)國(guo)公(gong)司法(fa)》第(di)(di)三(san)十三(san)條第(di)(di)一款規(gui)定，股(gu)東有權(quan)查(cha)閱、復制公(gong)司章程、股(gu)東會(hui)(hui)(hui)會(hui)(hui)(hui)議記(ji)錄、董事(shi)會(hui)(hui)(hui)會(hui)(hui)(hui)議決(jue)議、監(jian)事(shi)會(hui)(hui)(hui)會(hui)(hui)(hui)議決(jue)議和(he)財務(wu)會(hui)(hui)(hui)計報告。但是(shi)，與財務(wu)會(hui)(hui)(hui)計報告相比，會(hui)(hui)(hui)計賬(zhang)(zhang)簿(bu)(bu)記(ji)載(zai)的信(xin)息(xi)涵蓋經(jing)營(ying)成本支出(chu)及(ji)利(li)(li)潤(run)，規(gui)定的內容更加細致全(quan)面，反映了(le)公(gong)司經(jing)營(ying)全(quan)貌。為了(le)保護公(gong)司商業(ye)秘密及(ji)避免股(gu)東濫(lan)用知(zhi)情權(quan)損害(hai)公(gong)司利(li)(li)益(yi)，我國(guo)公(gong)司法(fa)對股(gu)東查(cha)閱會(hui)(hui)(hui)計賬(zhang)(zhang)簿(bu)(bu)設(she)立了(le)不(bu)正(zheng)當(dang)目(mu)的的適(shi)當(dang)限(xian)制。《中(zhong)華人(ren)民(min)共(gong)和(he)國(guo)公(gong)司法(fa)》第(di)(di)三(san)十三(san)條第(di)(di)二款規(gui)定，“股(gu)東可(ke)以要(yao)求查(cha)閱公(gong)司會(hui)(hui)(hui)計賬(zhang)(zhang)簿(bu)(bu)。股(gu)東要(yao)求查(cha)閱公(gong)司會(hui)(hui)(hui)計賬(zhang)(zhang)簿(bu)(bu)的，應當(dang)向(xiang)公(gong)司提出(chu)書面請求，說明目(mu)的。公(gong)司有合(he)理根據認(ren)為股(gu)東查(cha)閱會(hui)(hui)(hui)計賬(zhang)(zhang)簿(bu)(bu)有不(bu)正(zheng)當(dang)目(mu)的，可(ke)能損害(hai)公(gong)司合(he)法(fa)利(li)(li)益(yi)的，可(ke)以拒(ju)絕提供查(cha)閱。”在司法(fa)實(shi)踐(jian)中(zhong)，對于是(shi)否(fou)具有不(bu)正(zheng)當(dang)目(mu)的的判(pan)斷(duan)是(shi)進行可(ke)能性審查(cha)，即(ji)審查(cha)股(gu)東行使(shi)查(cha)閱會(hui)(hui)(hui)計賬(zhang)(zhang)簿(bu)(bu)的權(quan)利(li)(li)是(shi)否(fou)可(ke)能損害(hai)公(gong)司的利(li)(li)益(yi)。
對不正當(dang)(dang)(dang)目的(de)(de)如何(he)進行審查(cha)(cha)和(he)認定(ding)(ding)，根據(ju)《最高(gao)人(ren)民(min)法(fa)院(yuan)關于適用(yong)<中華(hua)人(ren)民(min)共和(he)國(guo)公(gong)司(si)法(fa)>若干問題(ti)的(de)(de)規定(ding)(ding)（四(si)）》第(di)(di)八條的(de)(de)規定(ding)(ding)，有(you)(you)限責任公(gong)司(si)有(you)(you)證據(ju)證明股(gu)東存在下列情(qing)形(xing)之一(yi)(yi)的(de)(de)，人(ren)民(min)法(fa)院(yuan)應當(dang)(dang)(dang)認定(ding)(ding)股(gu)東有(you)(you)公(gong)司(si)法(fa)第(di)(di)三(san)十三(san)條第(di)(di)二款規定(ding)(ding)的(de)(de)“不正當(dang)(dang)(dang)目的(de)(de)”：（一(yi)(yi)）股(gu)東自營(ying)或者(zhe)為他(ta)人(ren)經營(ying)與公(gong)司(si)主(zhu)營(ying)業務有(you)(you)實質性競爭(zheng)關系(xi)業務的(de)(de)，但公(gong)司(si)章程另(ling)有(you)(you)規定(ding)(ding)或者(zhe)全體股(gu)東另(ling)有(you)(you)約定(ding)(ding)的(de)(de)除(chu)外；（二）股(gu)東為了向他(ta)人(ren)通報有(you)(you)關信(xin)息(xi)查(cha)(cha)閱公(gong)司(si)會(hui)計賬簿(bu)，可能損害(hai)公(gong)司(si)合法(fa)利(li)益的(de)(de)；（三(san)）股(gu)東在向公(gong)司(si)提(ti)出查(cha)(cha)閱請求之日前(qian)的(de)(de)三(san)年內，曾通過查(cha)(cha)閱公(gong)司(si)會(hui)計賬簿(bu)，向他(ta)人(ren)通報有(you)(you)關信(xin)息(xi)損害(hai)公(gong)司(si)合法(fa)利(li)益的(de)(de)；（四(si)）股(gu)東有(you)(you)不正當(dang)(dang)(dang)目的(de)(de)的(de)(de)其他(ta)情(qing)形(xing)。
在認(ren)定股(gu)東自營(ying)或者為他人(ren)經營(ying)與(yu)公(gong)(gong)司(si)(si)主(zhu)(zhu)(zhu)營(ying)業(ye)務有(you)實(shi)質性競爭(zheng)關系方面(mian)(mian)，主(zhu)(zhu)(zhu)要從以下三個方面(mian)(mian)進行考慮：一(yi)是(shi)經營(ying)范圍，即(ji)兩(liang)個主(zhu)(zhu)(zhu)體(ti)(ti)之(zhi)間(jian)實(shi)際的(de)主(zhu)(zhu)(zhu)營(ying)業(ye)務是(shi)否重合；二是(shi)客(ke)戶群體(ti)(ti)，即(ji)兩(liang)個主(zhu)(zhu)(zhu)體(ti)(ti)之(zhi)間(jian)是(shi)否都曾以同一(yi)客(ke)戶群體(ti)(ti)作為服(fu)務對(dui)象(xiang)；三是(shi)經營(ying)地(di)域，即(ji)兩(liang)個主(zhu)(zhu)(zhu)體(ti)(ti)之(zhi)間(jian)是(shi)否曾存在經營(ying)地(di)域的(de)重合。這三方面(mian)(mian)也要結合股(gu)東在相關主(zhu)(zhu)(zhu)體(ti)(ti)的(de)持(chi)股(gu)、任職變(bian)化情況(kuang)綜合考慮。故本案中，李(li)先生與(yu)海洋(yang)公(gong)(gong)司(si)(si)之(zhi)間(jian)存在實(shi)質性競爭(zheng)業(ye)務關系，具(ju)有(you)不正當目的(de)，故法(fa)院判(pan)決駁回了李(li)先生要求查閱海洋(yang)公(gong)(gong)司(si)(si)會計賬簿的(de)訴請(qing)。
在此提醒，公(gong)(gong)司(si)股(gu)東知(zhi)情(qing)(qing)(qing)權(quan)(quan)(quan)是股(gu)東的(de)(de)(de)(de)基本權(quan)(quan)(quan)利(li)，也是股(gu)東實現其他(ta)權(quan)(quan)(quan)利(li)的(de)(de)(de)(de)前提與基礎，公(gong)(gong)司(si)不能(neng)(neng)對股(gu)東知(zhi)情(qing)(qing)(qing)權(quan)(quan)(quan)的(de)(de)(de)(de)行使設置重(zhong)重(zhong)障(zhang)礙；同(tong)時，股(gu)東知(zhi)情(qing)(qing)(qing)權(quan)(quan)(quan)的(de)(de)(de)(de)行使也要受目(mu)的(de)(de)(de)(de)正當的(de)(de)(de)(de)約束，股(gu)東不能(neng)(neng)濫(lan)用知(zhi)情(qing)(qing)(qing)權(quan)(quan)(quan)損害公(gong)(gong)司(si)的(de)(de)(de)(de)生(sheng)存和發(fa)展(zhan)，亦(yi)不能(neng)(neng)因為行使股(gu)東知(zhi)情(qing)(qing)(qing)權(quan)(quan)(quan)而突(tu)破(po)司(si)法的(de)(de)(de)(de)邊(bian)界。法律(lv)賦予(yu)股(gu)東查(cha)閱公(gong)(gong)司(si)賬(zhang)簿權(quan)(quan)(quan)利(li)的(de)(de)(de)(de)同(tong)時，也設定(ding)約束性(xing)條件以(yi)平衡股(gu)東知(zhi)情(qing)(qing)(qing)權(quan)(quan)(quan)和公(gong)(gong)司(si)的(de)(de)(de)(de)合法權(quan)(quan)(quan)益(yi)，以(yi)此引導商(shang)主(zhu)體規范、有序開展(zhan)公(gong)(gong)司(si)治理活動，營造(zao)良好的(de)(de)(de)(de)營商(shang)環境(jing)。
（文中(zhong)人(ren)物均系化名(ming)）
日期：2023-12-21 12:41:00 | 關閉 |
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