Shareholders' right to information is a fundamental right, and the exercise of inspection rights must have clear legal boundaries.

[pending: 司法实践中，认定股东是否存在不当目的，通常考量以下因素：股东...]

The right to inspect account books is a core aspect of shareholder information rights, but shareholders must have a proper purpose and may not use the information for competitive purposes.

[pending: 建议公司在章程中对股东查阅权的行使方式、时间、地点等作出细化...]