Shareholders have the right to know, and may request to consult the company's accounting books, but they shall make a written request to the company and explain the purpose. If the company refuses to provide inspection, the shareholders may request the people's court to require the company to provide inspection.
Shareholders, that is, investors or investors of joint-stock companies, as investors, enjoy the rights of owners to share benefits, make major decisions and choose managers according to the amount of investment (unless otherwise agreed by shareholders).
The word "Dong" among shareholders originally means "owner". Shareholders, that is, the owners of shares, are simply understood as "bosses".
The main rights of shareholders are: to attend the shareholders' meeting and have the right to vote on major issues of the company; The voting rights of directors and supervisors of the company; Distribute the company's profits and enjoy the right to share dividends; Issuing stock creditor's rights; The right to request the transfer of shares; The right to claim bearer shares instead of registered shares; The right to dispose of the remaining property when the company fails to operate, declares closure and goes bankrupt. The size of shareholders' rights depends on the type and quantity of shares held by shareholders.
Legal basis: According to Article 33 of the Company Law of People's Republic of China (PRC), shareholders have the right to consult and copy the articles of association, minutes of shareholders' meetings, resolutions of board meetings, resolutions of board meetings and financial and accounting reports.
Shareholders may request to consult the company's accounting books. Where a shareholder requests to consult the company's accounting books, he shall submit a written request to the company, explaining the purpose.
If the company has reasonable reasons to believe that the shareholders' access to the accounting books has improper purposes, which may harm the legitimate interests of the company, it may refuse to provide access, and shall give a written reply to the shareholders within 15 days from the date of the shareholders' written request, explaining the reasons.
If the company refuses to provide inspection, the shareholders may request the people's court to require the company to provide inspection.