随着社会经济的发展,我国的公司企业数量也急剧增多。近年来又出现了一些大股东操控公司资产的情况,许多小股东的权益无法得到切实的保障。关于股东对公司账册和记录的查询问题,我国《公司法》中虽有规定,但是还有很多模糊的地方。本文将简要的论述关于股东查询权的若干问题。 With the social and economic development, the number of companies and enterprises in our country also increases sharply. In recent years, there have been some major shareholders manipulating the assets of the company, and many small shareholders’ rights and interests can not be effectively guaranteed. Concerning shareholders’ inquiries on company books and records, although there are provisions in the Company Law of our country, there are still many ambiguities. This article will briefly discuss some of the questions about shareholders’ access rights.