| 论我国商事账簿立法的完善 |
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| 引用本文： | 杨晓铭,赵丽思.论我国商事账簿立法的完善[J].忻州师范学院学报,2007,23(2):119-122. |
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| 作者姓名： | 杨晓铭 赵丽思 |
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| 作者单位： | 1. 天津商学院,天津,300134
2. 天津市妇女联合会,天津,300042 |
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| 摘 要： | 建立完善的商事账簿制度,不仅可以维护商主体自身利益,也可使社会公众利益和社会交易安全得到有效的保障。然时至今日,我国仍没有统一的商事账簿立法。文章主要通过对大陆法系主要国家商事账簿的设置原则和立法模式的对比,指出我国现行立法的不足,并对完善我国商事账簿立法的必要性、可行性进行分析,作为将来立法实践的理论基础。
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| 关 键 词： | 商事账簿 设置原则 立法模式 |
| 文章编号： | 1671-1491（2007）02-0119-04 |
| 修稿时间： | 2006-06-21 |
On Legislative Perfection of Business Accounts in Our Country |
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| YANG Xiao-ming,ZHAO Li-si.On Legislative Perfection of Business Accounts in Our Country[J].Journal of Xinzhou Teachers University,2007,23(2):119-122. |
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| Authors: | YANG Xiao-ming ZHAO Li-si |
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| Abstract: | A sound institution of business accounts not only can help protect the self-interests of the business entities,but also will serve as an effective safeguard measure to the interests of the general public and the safety of social transactions.However,no uniform law of business accounts has been codified in China up to date.This paper points out the deficiencies of the prevailing legislation in this respect in China by comparing the principles in opening business accounts and the legislation modes among major states in the continental law system,and analyzes the necessity and feasibility of improving the business accounts legislation in China to lay theoretical foundation for the future legislation in this regard. |
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| Keywords: | business accounts principles of opening legislation mode |
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