Theconstructionofthecreditor'srighttoinspectthefinancialbooksofthedebtorofthelimitedcompany

Theprotectionofcreditor'srightsandinterestsunderthecommercialbackgroundisspecial,andthespecificmeasuresofcreditor'sinspectionrightshouldbeexploredfromthe"companylaw."Thecreditor'srightofinspectionhasmultiplefunctionssuchasalleviatingtheinformationdeviationbetweenthecompanyandthecreditor,reducingthecreditorfromtheillegalinfringementofthecompany'sshareholdersandtheactualcontroller,andpromotingthelegalcomplianceofcorporategovernance.However,China'slegislationdoesnotgivecreditorsaperfectrightofinspection,whichmakesitdifficulttoeffectivelyprotecttherightsandinterestsofcreditorswiththecompanyasthedebtor.Atpresent,therearefewresearchresultsonthecreditor'srightofinspectionsystem,andthereisalsoalackofsystematicandmacrocombingofthecreditor'srightofinspection.Inviewofthefactthatthecompany'sassetsarethebasisfortherealizationofcreditor'srights,thecompany'sfinancialaccountsareanimportantcarrierofthecompany'sassetinformation.Therefore,theinspectionofthecompany'sdebtor'sfinancialbooksisthecoreofthecreditor'sexerciseoftherightofinspection.Smallcreditorshaveaweakabilitytoactivelyknowthefinancialinformationofthecompany'sdebtorsandaremoredependentontherightofinspection.Theyshouldbethecoresubjectoftherightofinspection.Atthesametime,theprotectionofcreditorsfromtheperspectiveof"companylaw"shouldnotbeattheexpenseofthelegitimaterightsandinterestsofcorporatedebtors,andshouldbebasedonlegitimatepurposesandconfidentialityobligationsasrestrictiveconditionsfortheexerciseoftherightofinspection.Specifically,itoutlinestheoveralloutlineofthecreditor'sexerciseprocedureintermsofexerciseconditions,exercisemethods,burdenofproof,andauxiliaryassistance.