海南省海口市中级人民法院
p t ; ” > 民 事 裁 定 书
（2017）琼01民终2129号
上诉人（原审原告）：洪潮，男，1977年10月13日出生，汉族，住海口市。
委托诉讼代理人：陈宗雄，男，1957年11月26日出生。
委托诉讼代理人：田兴廉，男，1941年9月5日出生。
被上诉人（原审被告）：海口红旗糖业有限责任公司，住所地海口市琼山区红旗镇。
法定代表人：林书川，该公司董事长。
上诉人洪潮因与被上诉人海口红旗糖业有限责任公司（以下简称红旗糖业公司）股东知情权纠纷一案，不服海口市琼山区人民法院（2016）琼0107民初833号民事裁定，向本院提起上诉。本院于2017年7月4日立案后，依法组成合议庭对本案进行了审理。上诉人洪潮的委托诉讼代理人陈宗雄、田兴廉到庭参加诉讼，被上诉人红旗糖业公司经本院依法传唤，未到庭参加诉讼。本案现已审理终结。
洪潮上诉请求：1.撤销一审裁定；2.支持洪潮在一审诉讼中的全部诉讼请求；3.一、二审案件受理费由红旗糖业公司承担。事实和理由：1977年原琼山市红旗糖厂建成投产，为国有独资企业，职工共461人。1998年1月，原琼山市人民政府依据海南省人民政府《关于放开搞活海南省国有小型工业企业若干意见》，以《关于同意琼山市红旗糖厂公司制改建的批复》，对该糖厂进行改制。同年8月，通过了《红旗糖厂改革方案》，由全体职工参股购买国有红旗糖厂全部净资产468.02万元（按净资产585.03万元优惠20%），成立”琼山红旗糖业有限责任公司”（后更名为”海口红旗糖业有限责任公司”）的民有民营股份合作企业。在改制过程，市政府对该糖厂职工的安置费473.8万元，直接转为全厂461名职工对改制后企业的持股。2006年经股东大会选举，原红旗公司会计、党委书记林书川被选为红旗糖业公司第四届法人代表，成为董事长。2009年林书川任期届满，股东要求换届选举，但林书川却通过耍手段，让张运强等37人签名捺手印让其继任。在其任职期间，未通过资产评估和召开股东大会决定，对红旗公司的全部资产进行贱卖，且没有进行公司账目公开，剥夺职工股东的知情权。为此，职工股东多次上访，要求政府主管部门查处解决，但政府主管部门均书面推诿。无奈，职工股东被迫提起诉讼，请求判令红旗糖业公司公开所有经营账目，但一审法院却以洪潮不具备股东资格为由，驳回起诉。这两份证据足以认定洪潮具备股东资格：一是海口市琼山区科学技术工业信息化局于2013年9月16日《关于对海口糖业有限公司部分职工信访问题的答复》中明确指出：”改制后，（红旗糖厂）职工成为资产的所有者，企业拥有资产的全部股权，...根据《公司法》的相关规定，确认公司股东的身份以公司依据股东的出资制作的股东花名册为准。按照原改制方案及改制惯例：原琼山市98年改制的国有企业有红旗糖厂、印刷厂，当时改制企业对安置费入股的职工均没有办理股权证。没有办理股权证，并不否认其股东身份。红旗糖业公司的股东虽然登记为郑建华等25人（含王鸿敏、韦修积2名上访人），但他们并没有特殊权益，和其他职工一样未办理股权证，全体职工都同样依法享有股东权益。”二是红旗糖业公司于2017年1月20日印发《2017年春节困难股东补助款发放的通知》，附在通知后面的困难股东名单表共11张440名，当中包括洪潮的姓名。《民事诉讼法》第六十四条规定：”当事人对自己提出的主张，有责任提供证据。当事人及其诉讼代理人因客观原因不能自行收集的证据，或者人民法院认为审理案件需要的证据，人民法院应当调查收集。人民法院应当按照法定程序，全面地、客观的审查核实证据。”据此，一审法院不顾红旗糖厂改制事实，仅以林书川任职时2007年擅自变更的部分职工股东出资名义注册登记的形式为视点，不进行全面调查，造成裁定错误。因此，请求二审法院撤销一审法院错误裁定，依法作出判决。
红旗糖业公司未进行答辩。
洪潮向一审法院起诉请求：1.判决红旗糖业公司提供公司自1998年9月14日改制成立以来的会计帐簿（含总帐、明细帐、日记帐和其他辅助性帐簿）、会计凭证（含记帐凭证、原始凭证）给洪绵春查阅，重点查阅公司333.25亩土地收储费用16309.124万元及公司职工社保和住房安置资金约1亿元的会计账簿及会计凭证；2.洪潮有权委托注册会计师协助其查阅红旗糖业公司自1998年9月14日改制成立以来的会计帐簿、会计凭证，对公司帐务进行审计并公开，相关费用由红旗糖业公司承担；3.本案的诉讼费用由红旗糖业公司承担。
一审法院认定事实：红旗糖业公司原为琼山市红旗糖厂，始建于1975年，为国有独资企业。1998年1月22日，原琼山市人民政府依据海南省人民政府《关于放开搞活海南省国有小型工业企业若干意见》（琼府[1997]79号）文件精神，作出《关于同意琼山市红旗糖厂公司制改建的批复》（琼山府函[1998]55号），原则同意《琼山市红旗糖厂公司制改革方案》。该改革方案第二条规定：”公司改制的形式为：通过全体职工参股购买国有红旗糖厂全部净资产，承担原企业全部债务，成为民有民营的股份制合作制企业，并依法组建琼山红旗糖业有限责任公司。”该方案第五条规定：”按省府[1997]79号文规定，我厂改制为民有民营股份合作制企业，应按我厂现有职工461人，按市政府统一规定计算安置费。......安置费原则上直接转为职工对企业的持股。如个别职工不愿意入股的，由个人提出申请，经股东大会（或董事会）讨论同意，方可领取。”《琼山红旗糖业有限责任公司章程》第三条规定：”公司注册资本第一期投入585万元，入资时间1998年7月30日。”第四条规定：”股东的姓名或名称为：苏大洲、蔡红光、潘国昌、林志平、张运强、韦修积、吴乾光、朱桂南、林书川、杜家安、吴邦志、洪绵春、黄世林、陈文积、陈继连、陈机、苏定文、王其光、王秀荣、冯尔鸿、吴翠光、鲍鸿喜、郑建华、王琼彪、李群。”2007年3月12日，红旗糖业公司出具《股东出资额确认书》，确认公司注册资本为585万元，实际出资的股东名单为：苏大洲、蔡红光、潘国昌、林志平、张运强、韦修积、王鸿敏、冯海旭、林书川、杜家安、吴邦志、洪绵春、黄世林、陈文积、陈继连、陈机、苏定文、王其光、王秀荣、冯尔鸿、吴翠光、鲍鸿喜、郑建华、王琼彪、李群。根据海口市工商行政管理局管理的企业机读档案登记资料记载，红旗糖业公司于1998年9月14日登记成立，注册资本为585万元，实收资本585万元。股东名单及出资额与红旗糖业公司于2007年3月12日出具的《股东出资额确认书》载明的内容一致。该公司目前状态为续存。
一审法院认为，本案系股东知情权纠纷。根据《中华人民共和国公司法》第三十三条规定：”股东有权查阅、复制公司章程、股东会会议记录、董事会会议决议、监事会会议决议和财务会计报告。股东可以要求查阅公司会计账簿。股东要求查阅公司会计账簿的，应当向公司提出书面请求，说明目的。公司有合理根据认为股东查阅会计账簿有不正当目的，可能损害公司合法利益的，可以拒绝提供查阅，并应当自股东提出书面请求之日起十五日内书面答复股东并说明理由。公司拒绝提供查阅的，股东可以请求人民法院要求公司提供查阅。”对公司的会计账簿进行查阅是股东行使知情权的重要内容，股东资格是股东行使权利、承担义务的基础。洪潮主张对红旗糖业公司的会计账簿进行查阅的前提是其具有红旗糖业公司的股东资格。而股东是指公司的出资人或投资人。股东投资后成为公司股东主要通过以下几种方式体现：出资证明书、公司章程、股东名册、工商登记资料或其他证明文件。本案中，红旗糖业公司章程、公司工商登记资料及《股东出资额确认书》中载明的股东名单中均未包括洪潮在内，洪潮亦未提供其他证据充分证明其系红旗糖业公司的投资人。现有证据无法认定洪潮具有红旗糖业公司的股东资格。故洪潮以股东身份主张对红旗糖业公司的会计账簿进行查阅并委托注册会计师协助查阅及审计的诉求，无事实和法律依据，一审法院不予支持。综上，洪潮在未被依法确认为红旗糖业公司股东前就直接以股东身份主张对公司的知情权，不符合《中华人民共和国公司法》及《中华人民共和国民事诉讼法》规定的原告诉讼主体资格条件。依照《中华人民共和国公司法》第三十一条、第三十二条、第三十三条、《中华人民共和国民事诉讼法》第六十四条、第一百一十九条、第一百四十四条规定，裁定如下：驳回洪潮的起诉。
本院认为：根据《中华人民共和国公司法》第三十二条规定，有限责任公司应当置备股东名册，记载下列事项：（一）股东的姓名或者名称及住所；（二）股东的出资额；（三）出资证明书编号。记载于股东名册的股东，可以依股东名册主张行使股东权利。根据上述规定，只有记载于公司股东名册的股东，才能依股东名册主张行使股东权利。而上诉人洪潮主张查阅公司会计账簿的行为，属于行使股东权利的行为，但根据现有证据其并非记载于红旗糖业公司股东名册的股东。因此，洪潮要求行使股东权利，查阅公司会计账簿，没有法律依据，本院不予支持。
综上，洪潮的上诉请求不能成立，一审裁定认定事实清楚、适用法律正确，依照《中华人民共和国民事诉讼法》第一百七十条第一款第一项、第一百七十一条规定，裁定如下：
驳回上诉，维持原裁定。
本裁定为终审裁定。
审判长陈桂华
审判员符汉平
审判员谭晓梅
法官助理韩小文
法官助理韩小文
书记员陆云
速录员梁静
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[{法规名称:\'《中华人民共和国民法通则》\',Items:[{法条名称:\'第一百一十九条\',法条内容:\' 第一百一十九条
侵害公民身体造成伤害的，应当赔偿医疗费、因误工减少的收入、残废者生活补助费等费用；造成死亡的，并应当支付丧葬费、死者生前扶养的人必要的生活费等费用。
\'},{法条名称:\'第一百三十三条第一款\',法条内容:\'
第一百三十三条 无民事行为能力人、限制民事行为能力人造成他人损害的，由监护人承担民事责任。监护人尽了监护责任的，可以适当减轻他的民事责任。
有财产的无民事行为能力人、限制民事行为能力人造成他人损害的，从本人财产中支付赔偿费用。不足部分，由监护人适当赔偿，但单位担任监护人的除外。
\'}]},{法规名称:\'《最高人民法院关于审理人身损害赔偿案件适用法律若干问题的解释》\',Items:[{法条名称:\'第十七条第一款\',法条内容:\'
第十七条
受害人遭受人身损害，因就医治疗支出的各项费用以及因误工减少的收入，包括医疗费、误工费、护理费、交通费、住宿费、住院伙食补助费、必要的营养费，赔偿义务人应当予以赔偿。
受害人因伤致残的，其因增加生活上需要所支出的必要费用以及因丧失劳动能力导致的收入损失，包括残疾赔偿金、残疾辅助器具费、被扶养人生活费，以及因康复护理、继续治疗实际发生的必要的康复费、护理费、后续治疗费，赔偿义务人也应当予以赔偿。
受害人死亡的，赔偿义务人除应当根据抢救治疗情况赔偿本条第一款规定的相关费用外，还应当赔偿丧葬费、被扶养人生活费、死亡补偿费以及受害人亲属办理丧葬事宜支出的交通费、住宿费和误工损失等其他合理费用。
\'},{法条名称:\'第十九条第一款\',法条内容:\'
第十九条
医疗费根据医疗机构出具的医药费、住院费等收款凭证，结合病历和诊断证明等相关证据确定。赔偿义务人对治疗的必要性和合理性有异议的，应当承担相应的举证责任。
医疗费的赔偿数额，按照一审法庭辩论终结前实际发生的数额确定。器官功能恢复训练所必要的康复费、适当的整容费以及其他后续治疗费，赔偿权利人可以待实际发生后另行起诉。但根据医疗证明或者鉴定结论确定必然发生的费用，可以与已经发生的医疗费一并予以赔偿。
\'},{法条名称:\'第二十一条第一款\',法条内容:\'
第二十一条 护理费根据护理人员的收入状况和护理人数、护理期限确定。
护理人员有收入的，参照误工费的规定计算；护理人员没有收入或者雇佣护工的，参照当地护工从事同等级别护理的劳务报酬标准计算。护理人员原则上为一人，但医疗机构或者鉴定机构有明确意见的，可以参照确定护理人员人数。
护理期限应计算至受害人恢复生活自理能力时止。受害人因残疾不能恢复生活自理能力的，可以根据其年龄、健康状况等因素确定合理的护理期限，但最长不超过二十年。
受害人定残后的护理，应当根据其护理依赖程度并结合配制残疾辅助器具的情况确定护理级别。
\'},{法条名称:\'第二十二条\',法条内容:\'
第二十二条
交通费根据受害人及其必要的陪护人员因就医或者转院治疗实际发生的费用计算。交通费应当以正式票据为凭；有关凭据应当与就医地点、时间、人数、次数相符合。
\'},{法条名称:\'第二十三条第一款\',法条内容:\'
第二十三条 住院伙食补助费可以参照当地国家机关一般工作人员的出差伙食补助标准予以确定。
受害人确有必要到外地治疗，因客观原因不能住院，受害人本人及其陪护人员实际发生的住宿费和伙食费，其合理部分应予赔偿。
\'}]},{法规名称:\'《中华人民共和国道路交通安全法（2011年）》\',Items:[{法条名称:\'第七十六条第一款\',法条内容:\'
第七十六条 机动车发生交通事故造成人身伤亡、财产损失的，由保险公司在机动车第三者责任强制保险责任限额范围内予以赔偿；不足的部分，按照下列规定承担赔偿责任：
（一）机动车之间发生交通事故的，由有过错的一方承担赔偿责任；双方都有过错的，按照各自过错的比例分担责任。
（二）机动车与非机动车驾驶人、行人之间发生交通事故，非机动车驾驶人、行人没有过错的，由机动车一方承担赔偿责任；有证据证明非机动车驾驶人、行人有过错的，根据过错程度适当减轻机动车一方的赔偿责任；机动车一方没有过错的，承担不超过百分之十的赔偿责任。
交通事故的损失是由非机动车驾驶人、行人故意碰撞机动车造成的，机动车一方不承担赔偿责任。
\'}]}]};if
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