论统一商事立法中的商业账簿制度  

On the Unification of Trade Booking System in Commercial Legislation

作　　者：任尔昕[1] 

机构地区：[1]甘肃政法学院法学院,甘肃兰州730070

出　　处：《兰州大学学报（社会科学版）》2008年第6期88-94,共7页Journal of Lanzhou University（Social Sciences）

基　　金：国家社会科学基金项目(07XFX013)

摘　　要：根据国内外立法对商业账簿制度的规定,结合商事实践中的经验、教训和需求,未来统一商事立法中关于商业账簿的规定应当包括五个方面的内容:商人制作商业账簿的义务,商业账簿具体制作和保管责任人,商业账簿的合法性、真实性、完整性和效力,商业账簿的提交,商业账簿的保管期限。Based on consulting the trade booking systems in other countries and the domestic experiences in commercial practices, the paper holds that the future commercial legislation concerning the system of trade booking should include the following five aspects： the obligation of businessman to produce trade books; the specific requirements of making trade books and keeper; the validity, authenticity, integrality and force of trade books; the presenting of trade books and the keeping term of trade books.

关 键 词：商事通则 商业账簿 条文设计 

分 类 号：D922.294[政治法律—经济法学]