从企业破产谈我国商事账簿法律规制的完善  

The Perfection of Legal Regulation on the Account Books According to the Enterprise Bankruptcy

作　　者：费婷婷[1] 

机构地区：[1]江苏财经职业技术学院人文法律系,江苏淮安223003

出　　处：《安徽广播电视大学学报》2013年第4期15-18,共4页Journal of Anhui Radio & TV University

基　　金：江苏省教育厅高校哲学社会科学基金项目"商事账簿的法律规制研究"阶段性成果(项目编号:2011SJD820009)

摘　　要：企业在破产程序中产生的恶意损害债权人利益的行为越来越多,其重要原因是我国目前商事账簿的法律规制不够完善,债务人能够轻易在自己财产上"动手脚"。为了遏制破产中的恶意行为,就要完善现有的商事账簿法律规定,明确账簿制作责任人,赋予债权人账簿查阅权,同时明确账簿违法行为应承担的民事责任。Because of the loophole in the law of account books, more and more damages to the interests of creditors have happened in the process of enterprise bankruptcy procedure. To avoid the malicious act, the law should be perfected. What can be done is to clear the responsibilities, give the consulting right to the creditors and clear the legal responsibility of illegal behavior.

关 键 词：企业破产 商事账簿 制作义务 查阅权 法律责任 

分 类 号：D922.291.91[政治法律—经济法学]