商事账簿法律属性及其立法模式研究

Research on Legal Attributes of Trade Book and Its Legislative Mode

商事账簿是传统商法固有的内容,是商主体或商人依据法律编制的账簿。无论从商事账簿的历史、分类和意义抑或商事账簿的规范性质等方面分析,该制度都是商事私法的重要内容。我国商事账簿立法模式存在诸多缺陷,必须加以完善。制定统一的《商事账簿法》是市场经济发展的需要。

Trade hook is an inherent content of traditional commercial law,which is a kind of commercial book made by commercialsubjects or businessmen according to law.No matter from the analysis of history,classification and significance of the trade book orcommercial specification nature of trade book ,this system is the important content of commercial private law.The legislation mode oftrade book in China has many defects,which must be perfected. To make unified ＂Trade Book law＂ is the requirement of the de-velopment of market economy.