practice note Mainland China English original

Shareholders' Right to Information under New Company Law

新《公司法》下的股东知情权

Practice discussion of the expanded information-right regime under the 2023 Company Law, including copy rights, accounting vouchers, wholly owned subsidiaries, refusal grounds, former shareholders, and listed-company disclosure constraints.

Brief English Introduction

This note gives students a practitioner map of what a shareholder may inspect or copy, what procedural steps are needed, and how companies may resist improper requests.

Use It For

Use this for information-right hypotheticals involving accounting vouchers, subsidiary records, former shareholders, and listed-company information controls.

Teaching Notes

The note is useful for separating the existence of a right from the procedural and purpose-based conditions for exercising it.