论统一商事立法中的商业账簿制度

On the Unification of Trade Booking System in Commercial Legislation

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。

Based on consulting the trade booking systems in other countries and the domestic experiences in commercial 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.