论商事账簿及其法律关系的性质——兼论《商事通则》的不可行

On Commercial Trading Books And Their Legal Relationship Nature

根据《会计法》规定,并非只有公司企业等所谓的商事主体才需要制作会计账簿。通过对帐簿及其法律关系的性质进行分析,我们看到的是账簿及其法律关系根本上并不具有以平等自愿为特质的民商事法律关系的性质,而是基于国家对经济事务和经济生活进行必要的强制调节与干预所形成的具有经济行政法性质的法律关系。因此就账簿及其法律关系进行研究,对于依法规范制账单位的内部管理,使财政税务审计等部门对制账单位经济活动或财务活动进行有效掌控监督,进而加强维护社会经济金融秩序等,要比在单纯商事范围内对之进行理解更具重要意义,也更能为在民商法与经济行政法的理念上提供一些新的价值思考。

In formulating 'Code of mercantile law' or 'Trading General rule' in the academic theory,it takes all the trading books.But in commercial law theory,it had not seen actually.Trading Books include accounting documents,accountant books,accounting report,and so on.But,trading books just base on economic affairs and economic lives.Therefore,it is necessary and important to especially research on the book and their legal relationship,regarding the standard system account unit's internal management,causes,departments and so on,including financial tax affairs,economic activity or the financial activity legally.Then,enhance maintenance of social economy finance order and so on.