在股份有限公司所有權與經營權分離的情況下，公司股東與經營者形成高度的資訊不對稱，股東對於其所投資之公司應有查閱公司表冊與記錄之權利，已成為公司法制的一項基本原則。在思考股東查閱權之設計上，應在「經營者權限」（managerial authority）與「經營者責任或說明義務」（managerial accountability）兩者間取得平衡，以同時兼顧避免股東對公司內部溝通與控制體系的可能入侵與保護股東資訊權。本文將以研究我國公司法中有關股份有限公司股東查閱權規範之現狀為出發點，並以美國法之相關規定與文獻作為比較法之研究對象，思考並檢討我國之現行規定。本文研究目的乃冀望對我國現行股東查閱權之法制提出未來可能的具體修法方向與建議。
In companies limited by shares, the problem of information asymmetry between shareholders and management due to the separation of ownership and control has been widely recognized. Therefore, the shareholders’ right to inspect books and records of the company becomes one of the basic principles of corporate law. When contemplating the proper design of the shareholders’ inspection right, the legislature must balance the competing interests of “managerial authority” and “managerial accountability” to take care both of the prevention of possible shareholders’ intrusions into the corporation’s internal communication and control network as well as of the protection of shareholders’ information right. This paper will study the shareholders’ inspection right of companies limited by shares under Taiwanese Company Act as a starting point, take reference from the U.S. legislative experience and scholarship, and then analyze and review the current legal mechanism under Taiwanese Company Act. The goal of this paper is to provide the legislative authority with some suggestions to improve the mechanism of shareholders’ inspection right in Taiwan.