论商事账簿的制作、保管义务及证据效力

On the Making,Management,Admissibility of Trade Book

商事账簿是商事实践的产物,随着商业的拓展,商事账簿的制作、保管日益受到重视,各国逐渐对商事账簿的制作、保管义务及证据效力给予立法规制。本文以我国的立法现状为视角,重点剖析了我国对此问题的立法缺陷,进而结合国外的有益经验,在即将制定的《商事通则》中应如何对商事账簿的制作、保管义务进行立法规制及其证据效力应如何认定提出一些立法建议。

Trade book is the product of trading practice, along with the development of commerce, more importance to the making, management of trade book day by day, most countries give the legislations and regulations gradually to the making, management admissibility of trade book. This article takes our country＇s legislation present situation as an angle of view, analyzed our country with emphasis to this question legislation flaw, references the overseas beneficial experience, then gives some legislation proposal on the legislation and regulation of the making, management admissibility of trade book while General Principles of the Commercial Law is about to making.