The company's financial books are the property owned by the company but not owned by the company's shareholders. As shareholders, investors have no right to possess and keep the company's financial books. According to the relevant provisions of the Company Law and the Accounting Law of China, the company's financial account books are the carrier of the company's business activities and the statutory necessary business vouchers. The company's financial account book is a voucher to record the company's business dealings and property access. It can comprehensively, continuously and systematically reflect and supervise the company's economic activities, and is the necessary information for a company's normal production and operation. It should be kept and used by the company's financial department in accordance with China's laws and regulations on financial accounting, rather than being specially controlled or privately kept by the company's shareholders. According to Article 37 of the Company Law, the shareholders of the company have the right to consult the financial and accounting reports and accounting books. Giving shareholders the right to know is conducive to their understanding of the company's operating conditions, but it is absolutely forbidden for any shareholder to directly control and keep the company's financial books. Through the above introduction, I believe everyone has a certain understanding of this issue. If you have other related questions, please consult free legal advice, which can help you answer your doubts.
Legal objectivity:
Article 26 of the Company Law The registered capital of a limited liability company is the capital contribution subscribed by all shareholders registered in the company registration authority. Where laws, administrative regulations and decisions of the State Council have other provisions on the paid-in registered capital and the minimum registered capital of a limited liability company, those provisions shall prevail. Article 28 Shareholders shall pay their respective subscribed capital contributions in full and on time in accordance with the Articles of Association. Where shareholders make capital contributions in cash, they shall deposit their capital contributions in full into the account opened by the limited liability company in the bank; Where non-monetary property is used as capital contribution, the formalities for the transfer of property rights shall be handled according to law. Where a shareholder fails to pay the capital contribution in accordance with the provisions of the preceding paragraph, he shall be liable for breach of contract to the shareholder who has paid the capital contribution in full and on time.