对企业会计档案所有权的法律思考  

Legal Consideration on the Ownership of Accounting Files of Enterprise

作　　者：胡必坚[1] 

机构地区：[1]安顺学院政法系,贵州安顺561000

出　　处：《安顺学院学报》2011年第1期46-48,70,共4页Journal of Anshun University

摘　　要：企业会计档案所有权是企业的重要物权。我国《档案法》中档案个人所有与不得倒卖牟利之规定,与企业会计档案的收益权、处分权的实践形成紧张关系。认为档案法上建构企业会计档案私人所有、放松转让营利管制,加强对其的民法与刑法方法的协调保护。The Ownership of accounting file of enterprise is a significant realright.There are tensions between the provisions on individual owne-rship and prohibition of purchasement and sell at a profit in File Law in my Country and the practiCal rights of earnings and disposal of accounting files of the enterprise.To construct a series of systems on private ownership and loosening supervisi on towards transferment for profits,reinforce guaranteeing the ownership of accounting files of enterprise by Civil law and criminal law in harmony.

关 键 词：企业会计档案 所有权 私人所有 转让营利 

分 类 号：D922.2[政治法律—经济法学]