海南省海口市中级人民法院
p t ; ” > 民 事 裁 定 书
（2017）琼01民终2117号
上诉人（原审原告）：廖香兰，女，1955年7月15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，住海口市。
委托诉讼代理人：田兴廉，男，1941年9月5日出生，住海口市。
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，董事长。
上诉人廖香兰因与被上诉人海口红旗糖业有限责任公司（以下简称红旗公司）股东知情权纠纷一案，不服海口市琼山区人民法院（2017）琼0107民初816号民事裁定，向本院提起上诉。本院于2017年7月4日立案受理后，依法组成合议庭进行了审理。本案现已审理终结。
廖香兰上诉请求：1.撤销一审裁定；2.支持廖香兰在一审诉讼中的全部诉讼请求；3.判令红旗公司承担本案诉讼费。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》，就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”（后改名为红旗公司）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，直接转为职工对改制后企业的持股，就全厂461名职工享有股东权益。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，以张运强等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，请求判令红旗公司公开所有经营账目，但一审法院却以廖香兰不具备股东资格为由，驳回起诉。现仅举下面两证，就足以认定廖香兰具备股东资格：一、海口市琼山区科学技术工业信息化局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（含廖香兰、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、2017年1月20日红旗公司印发《2017年春节困难股东补助款发放的通知》，同时附有的困难股东名单表共11张440名，当中第6张221号列有廖香兰的姓名。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。
红旗公司未答辩。
廖香兰向一审法院起诉请求：1.判决红旗公司提供公司自1998年9月14日改制成立以来的会计账簿（含总账、明细账、日记账和其他辅助性账簿）、会计凭证（含记账凭证、原始凭证）给廖香兰查阅，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.廖香兰有权委托注册会计师协助其查阅红旗公司自1998年9月14日改制成立以来的会计账簿、会计凭证，对公司账务进行审计并公开，相关费用由红旗公司承担；3.本案的诉讼费用由红旗公司承担。
一审法院认定事实：红旗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号文的规定，我厂改制为民有民营股份合作制企业，应按我厂职工人数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。如个别职工不愿入股，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、廖香兰、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，股东名单未包含廖香兰在内。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。廖香兰主张对红旗公司的会计账簿进行查阅的前提是其具有红旗公司的股东资格。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廖香兰在内，廖香兰亦未提供其他证据充分证明其系红旗公司的投资人。现有证据无法认定廖香兰具有红旗公司的股东资格。故廖香兰以股东身份主张对红旗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，不予支持。综上，廖香兰在未被依法确认为红旗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，一审法院裁定：驳回廖香兰的起诉。
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。公司应当将股东的姓名或者名称向公司登记机关登记；登记事项发生变更的，应当办理变更登记，未经登记或者变更登记的，不得对抗第三人。”根据上述规定，只有记载于公司股东名册的股东，才可以依股东名册主张行使股东权利。而上诉人廖香兰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公司股东名册的股东。因此，上诉人廖香兰要求行使股东权利，查阅公司账簿，没有法律依据，本院不予支持。一审法院裁定驳回上诉人廖香兰起诉，适用法律正确，本院予以维持。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。
本案不收取案件受理费，上诉人廖香兰交纳的案件受理费予以退还。
本裁定为终审裁定。
审判长陈杰林
审判员陈桂华
审判员韩芬
法官助理汪伟
法官助理汪伟
书记员叶苗芳
速录员梁静
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《中华人民共和国民事诉讼法》 第一百四十五条宣判前，原告申请撤诉的，是否准许，由人民法院裁定。
人民法院裁定不准许撤诉的，原告经传票传唤，无正当理由拒不到庭的，可以缺席判决。 第一百五十四条裁定适用于下列范围： （一）不予受理；
（二）对管辖权有异议的； （三）驳回起诉； （四）保全和先予执行； （五）准许或者不准许撤诉； （六）中止或者终结诉讼； （七）补正判决书中的笔误；
（八）中止或者终结执行； （九）撤销或者不予执行仲裁裁决； （十）不予执行公证机关赋予强制执行效力的债权文书； （十一）其他需要裁定解决的事项。
对前款第一项至第三项裁定，可以上诉。
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