The Construction of the Creditor's Right to Inspect the Financial Books of the Debtor of the Limited Company

The protection of creditor's rights and interests under the commercial background is unique, and the specific measures of creditor's inspection rights should be explored from the perspective of "Company Law." The creditor's right of inspection has multiple functions, such as alleviating the information asymmetry between the company and the creditor, reducing illegal infringement by the company's shareholders and actual controllers against creditors, and promoting legal compliance of corporate governance. However, China's legislation does not provide creditors with a comprehensive right of inspection, which makes it difficult to effectively protect the rights and interests of creditors when the company serves as the debtor. At present, there are few research results on the creditor's right of inspection system, and there is also a lack of systematic and comprehensive analysis of the creditor's right of inspection. In view of the fact that the company's assets are the basis for the realization of creditor's rights, the company's financial accounts are an important carrier of the company's asset information. Therefore, the inspection of the company debtor's financial books is the core of the creditor's exercise of the right of inspection. Small creditors have a weak ability to actively obtain the financial information of the company debtors and are more dependent on the right of inspection. They should be the core subjects of the right of inspection. At the same time, the protection of creditors from the perspective of "Company Law" should not be at the expense of the legitimate rights and interests of corporate debtors, and should be based on legitimate purposes and confidentiality obligations as restrictive conditions for the exercise of the right of inspection. Specifically, it outlines the overall framework of the creditor's exercise procedure in terms of exercise conditions, exercise methods, burden of proof, and auxiliary assistance.