股东查阅权、检查人选任请求权、质询权构成了股东知情权的权利体系,其中,股东查阅权是股东知情权的核心,是实现其他权利的前提和基础。我国《公司法》关于股东查阅权的规定非常原则,不具备可操作性,因此,有必要对此做出具体规定,本文从目的、主体、时间等方面探讨了股东查阅权的行使和限制。 The rights of shareholders’ right of check, the right of checker to be appointed and the right to challenge constitute the right system of shareholders’ right to know. Among them, the right of shareholders to check is the core of shareholders’ right to know and the premise and basis of realizing other rights. The Company Law of the People’s Republic of China on the shareholders ’right of access is very principle and does not have maneuverability. Therefore, it is necessary to make specific provisions. This article discusses the exercise and restriction of shareholders’ right of access from the aspects of purpose, subject and time.