简论《商事通则》之商事账簿立法

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。

Legislation of Commercial Account Book in General Principles of Commercial Law

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 accounting in business enterprises and give consideration to relevant regulations in non-enterprises merchants.