| 论统一商事立法中的商业账簿制度 |
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| 引用本文： | 任尔昕. 论统一商事立法中的商业账簿制度[J]. 兰州大学学报(社会科学版), 2008, 36(6) |
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| 作者姓名： | 任尔昕 |
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| 作者单位： | 甘肃政法学院法学院,甘肃,兰州,730070 |
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| 基金项目： | 国家社会科学基金 |
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| 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。
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| 关 键 词： | 商事通则 商业账簿 条文设计 |
On the Unification of Trade Booking System in Commercial Legislation |
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| REN Er-xin. On the Unification of Trade Booking System in Commercial Legislation[J]. Journal of Lanzhor University(Social Sciences), 2008, 36(6) |
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| Authors: | REN Er-xin |
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| Abstract: | Based on consulting the trade booking systems in other countries and the domestic experiences in commer- cial 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. |
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| Keywords: | commercial general rule trade books article design |
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