简论《商事通则》之商事账簿立法

Legislation of Commercial Account Book in General Principles of Commercial Law

对《商事通则》中的商事账簿制度的立法,应立足于"通、统、补"的理念,从商事账簿的种类、记载事项、记账方法、记账本位币、文字、保存、电子商事账簿及商事账簿的提交等八个方面加以规范;主要着眼于商事企业财会制度,兼顾非企业商人的相关制度。

With regard to the legislation of commercial account book in General Principles of Commercial Law, we should establish the ideas of universal, unification and supplement; make rules in its sorting, items, bookkeeping, recording currency, written language, restoration, electronic commercial account book and application; focus on rules of financial ac- counting in business enterprises and give consideration to relevant regulations in non-enterprises merchants.