Books on the theory of commercial and legal nature of the relationship - and on the "Commercial Law" is not feasible

Keywords: books / legal relationship / nature / Commercial Law / Commercial Law

Summary: According to the <<accounting>> provides, not only companies and other so-called main commercial need to produce accounting books only through books and the legal relations of the nature of the analysis, we see: books and legal relationship does not have to equal the fundamental characteristics of Civil Law for the voluntary nature of the relationship, but on the state of Economic affairs and Economic life for the necessary enforcement regulation and intervention by the formation of an Economic nature of the legal relationship between administrative Law and therefore the books and Law to study the relationship, according to specifications for the internal system unit of account management, finance and tax and auditing depArtments of the system unit of account of Economic activities or financial activities for effective supervision and control, thereby enhancing the maintenance of social and Economic financial order, etc., than in purely commercial be understood within the context of the more important and better for the economy in Civil and Commercial Law and Administrative Law on the concept of value to provide some new thinking.



First, the meaning of books and types defined: books, books not only commercial

(A meaning of books

Account is the money and access to records, also refers to money and access to the record book, book refers to the book. Books Yiyue books, refers to the record currency, changes in access to goods, issues of the book, with a specific format by the linked account pages. by way of registration, a journal and ledger; content recorded by the cash account, material accounts, bank accounts, current accounts, according to their appearance in the form of the final version of style books, loose-leaf books and card-type books.

Civil and Commercial Law theory, few of the books for special study. Generally only commercial books, and on the conclusion to be describing the commercial. That is the main supplier of commercial books to show their property status and operating conditions according to the production of books [ 1] Traditional Shoji whom writing books, with the popularization of computers in contemporary society and the emergence of computerized accounting, electronic data recorded by the accounting information is a widespread, modern accounting books have been written and electronic format .

Commercial law theory, and some will be commercial books divided into the form of commercial books and substantial commercial books. The former refers to the main business in accordance with the law and the production of books, that is, statutory books, which refers to the main supplier of the equipment set of all books, including the main supplier of equipment in accordance with the law set of books, including the main business operational needs in accordance with its own set of books and equipment which include accounting vouchers, accounting books, accounting statements, including the annual report on the accounts and inventory of property debt, but books different from the commercial books, books should not be divided into commercial books, the theory used in commercial books, the concept is not scientific, first, commercial and non-commercial boundaries is difficult to distinguish, as the main commercial and non-commercial main commercial behavior and difficult to distinguish non-commercial acts as the second, books not only in commercial areas, in institutions, enterprises, institutions and social organizations, individuals, family pArtnerships or Civil and commercial fields and there are also the main problem with books. Third, the books have very early, and business books are a product of modern industrial society. In China, from the Song Dynasty, officials apply for reimbursement or transfer of land tax, which called for fabricating "Four-inventory", that there are books in foreign countries, in the history of accounting development in Egypt is considered to be "loose books in mind hometown." The so-called business books, but industrial and commercial, the commercial legislation in some countries, the product of the fourth, books and accounting system, the system closely linked to the accounting books of the producers are, bookkeeping accounting books is the result, there are books of accounting, There also have accounting books, if they leave the books no longer of accounting, the accounting will leave no real sense of the books, so books and accounting system, the system must be linked to the system. Some people will be divided into government accounting and private accounting accounting and the Civil and commercial matters of accounting as the accounting, the accounting system that the formation of two types of accounting books, by the legal regulation of different nature, is a law to adjust the scope of the government books, commercial books, the adjustment range is private. This view of the lack of practice-based [2 ], but also the lack of legislative basis in China, accounting legislation does not distinguish between the two accounting systems, nor will the government accounting and commercial accounting provisions, respectively, but united in the "Accounting Law>> As a result, the system of accounting books should be a unified concept and should not be Artificially separated books, more books should not replace the commercial accounting books.

Can be derived from the basic conclusion is that books by the corporate, government organizations and institutions and social organizations and legal persons subject to civil and commercial operating conditions and that their property according to the production of books. Its main features are: first, books by the main civil and commercial production of books in the system appear early books, mainly personal, and later with the development of market economy, expanding its scope to the pArtnership, enterprises, companies and other corporate, since the country's status in economic activities and the role of The show, produced books of the main body also includes national levels of government agencies and institutions and social groups. Although the ability and right of the main responsibilities of the difference between their system, the contents of books and different degree of sophistication, but its nature and No difference. Therefore, China <<accounting>> Article 2: "State organs, social organizations, companies, enterprises, institutions and other organizations must handle accounting matters in accordance with this Law." Second, the production of books to financial management and financial accounting. civil and commercial production of books, the main purpose is to strengthen financial management and financial accounting, and to be measured with monetary units and physical performance. different types of civil and commercial subjects, the establishment of the books there are differences between species and subjects such as business , companies and other profit-based corporation's books will be rich and complex content, the main purpose of the product costing and financial management, the records should include the assets, liabilities, income, expenses, gains and losses, exchanges, banks, cash, non- corporate books, its content will be simpler, and its main purpose is to strengthen financial management. Third, a statutory set of books. books have been part of the operator set a personal thing, but with social progress and development, countries in economic development, such as price regulation, tax collection, the role has become more apparent, coupled with the internationalization of the economy, countries need to strengthen a country's economic situation to understand and master, and on this basis, the necessary planning and control . so, the state will be in the form of law, civil and commercial requirements related to books, the main settings. China is the main supplier of books and the books must be content to set the degree of sophistication, are the nature and scale of their business size status in accordance with the law OK. At this time, set books, has been the subject of civil and commercial is not entirely a personal matter, but directly related to the third party interests and social welfare. Therefore, the set books and already has the legal force of the features.

(Two types of books

1 accounting documents. Accounting documents is the subject of civil and commercial activities in the daily operation and management of property income and expenditure flows of written proof of the accounting documents, including two types of original documents and accounting documents. The original certificate, also known as receipts, is in civil and commercial trading activities to obtain or fill in the record or evidence of the occurrence and complete the transaction, written evidence of the original balance of payments, which include the collection documents and payment vouchers which is an accounting of the original data. in accordance with the law, Only after review and confirmation of the original documents, accounting documents in order for the production of the original basis, and then as a breakdown of the original proof of registration. vouchers, also known as entry certificate or voucher account is based on original documents after audit or the original matrix, in accordance with the transaction to be classified and fill in the content business, and can be directly used as the basis of accounting documents. The role of the accounting documents of the original accounting documents are classified order to determine the accounting entries for the account to provide more direct credentials.

Accounting documents is the subject of civil and commercial production unit of the financial accounts of the accounting department of accounting documents, which reflects the various economic activities of its pristine condition, and as a basis for written proof of registration books, according to the law, civil and commercial main operations in made in the currency balance of payments, payment settlement, the goods out, changes in property, payroll, depreciation extraction, the daily cost, etc., must fill in the accounting by the accounting documents and handling personnel by the staff in the accounting documents signature on the audit, in order to serve as basis for settlement. there is no accounting documents, collection and payment shall not be out of the property, the property shall not be handled, not the settlement between the accounting documents must be recorded in the matter objectively true, correct and reliable, standardized clearly, the main supplier shall not make false Renhe Min accounting documents. Production of accounting documents, the objective to achieve true, accurate and reliable, standard clear, we must also be evidence consistent with evidence that the original documents and accounting documents consistent, consistent.

(2) accounting books. Accounting books in accordance with certain procedures and methods, a comprehensive classification system to record and reflect the continuous civil and commercial management of the business activities of the main book and it is usually by the competent authorities according to a certain format, printed by a certain format and links to books each composed of the accounting books of many types can be classified according to their nature and purpose of diary books, sorting books and reference books. diary books commonly known as water books, also known as order books when, in accordance with the balance between the activity takes place The time has recorded one by one the contents of books related matters. diaries books, including general journal books and special journal books two. refers to the number of reference books, journal or ledger books not recorded or recorded content or incomplete transactions recorded in the project to be added the books, this books is not dominant, role of reference only complement addition, books can also be divided into general ledger accounting and split according to the law, in civil and commercial transactions and operations, civil and commercial organization in accordance with its principal must form nature of the business and business conditions and other practical needs, making for the operating characteristics of the accounting books. recorded in accounting books of the content is the main civil and commercial preparation of financial statements, the operations analysis, auditing and evaluation of assets and legal proceedings As evidence of the important basis produce accounting books, there must be received must be paid, with payment must be received, increases and there must be reduced, and decreases must be increased, accounts consistent with accounts, balance of payments.

3. Financial and accounting reports. Financial reports is the main civil and commercial law to disclose provided by the Government or to the community to reflect its financial position or operating results of the written document. Financial reporting by clients can be divided into internal reporting and external reporting, according to prepare and submit the report for the month can be divided into time, quarterly and annual reports, according to China <<accounting>> requirements, financial reports from the accounting statements, notes to accounting statements and financial situation is composed of three, according to the law, financial accounting reports including balance sheet, balance sheet, income statement, changes in financial position and other Schedule. accounting statements is to help understand the financial statements report the contents of the relevant matters recorded in the explanation. the financial situation, for the convenience of users of financial statements and the main business of the financial situation of the people to make specific instructions. produce accounting reports, accounts table should be consistent, that is consistent with the accounting statements and these accounts.

According to China <<accounting>> provides that each unit of accounting books and records should be regularly and in kind, money and information to cross-check to ensure that the accounting books and records and in-kind and amount of actual quantities, accounting books, records and accounting documents related content consistent with the accounting books of matches between the corresponding records, accounting books, records and financial statements of the contents of the match. is the accounts are always up, account card match, accounts consistent with accounts and accounts tables match.

Second, the legal significance of the books: the creation of books is not primarily the subject's own civil and commercial needs

Books and books of legislation is the prosperity and economic development and prosperity of goods linked to so-called books of commercial legislation originated in the European civil law countries, initially set in the Commercial Code, the relevant rules. In common law countries, initially in commercial books, set the form of commercial practice, but due to their legal traditions, political, economic and cultural conditions and other factors, books, legislation also showed a variety of forms: First, comprehensive legislation that is integrated in a a certain type of code or adjust legal relations set contains commercial accounting books or commercial content, the commercial law and other law books with the legislative model. police the world on national legislation, some countries were in the Civil Code, Commercial Code , securities law, tax law provides that the accounting system or books system. The second is separate legislation which refers to the books from the integrated system or accounting system, analysis of legislation out of a single law to develop model legislation, such as separate and distinct accounting now, Many countries including China have adopted this model legislation. Third, the legislative guidelines form. is defined in the national legislation on the books of the system specification, the business community through the development of accounting standards the way the books, accounting and bookkeeping behavior to regulate them. this legislation is often to add these two categories of legislation, in adjusting the legal relationship between the books play a major role.

The reason why the books of national legislation is quite seriously, is that many important books have legal effect, the main supplier for enhancing the people's internal management and external supervision, for the protection of the legitimate interests of third parties and to maintain social security are important trading significance. First, the main civil and commercial management of internal, civil and commercial production of the main books to facilitate timely and accurate understanding of their operations and financial condition, and as economic activity and calculate earnings, based on distribution of profits, and by analysis of economic activity or to make adjustments related to business decision-making and development ideas. Second, in terms of trading partners, through the main civil and commercial production of books that people can understand the main business of operating conditions, credit capacity, and accordingly subject to the civil and commercial viability and development prospects to analyze and judge, and then determine whether its transactions, and other important decisions to their investment in order to effectively safeguard their own interests. Third, the management of the community, through the main civil and commercial production of books, government departments can understand the main civil and commercial operating conditions, and to achieve an annual inspection of their operations, to ensure that other transactions subject and the safety of the public interest. Fourth, to ensure that national fiscal revenue, state tax authorities according to law books is an important information basis for taxation, but also the taxpayer safeguard their legitimate rights and interests of valid credentials. Fifth, bankruptcy law, for the main civil and commercial creditors, the books are the main civil and commercial access to bankruptcy proceedings, the debt settlement, bankruptcy creditor to determine the main basis for the sixth, in the company law, for stock companies, shareholders abreast of company books business situation, decided to dividends, to retrieve the remaining property, calculate stock price of the book, so that proper and timely exercise of shareholders' rights related to an important basis. Seventh, in legal proceedings, books, but important evidence. According to regulations, as long as the truth of books that have evidence of the effectiveness of important documentary evidence, more than any other evidence of probative force.

Because of the importance of books has many state laws only book not only provides the type, form, establish accounts method, and stipulates measures for the custody of the books, such as the main provisions of civil and commercial obligations have kept the books in our country, According to <<accounting>> regulations, accounting vouchers, accounting books, accounting statements and other accounting information should be in accordance with relevant state regulations to create the file, keep saving. and a special chapter on the company, business accounting, a special requirement that the company , corporate accounting, in addition shall comply with the general accounting requirements, should also be subject to special provisions that must be based on actual economic and business transactions, in accordance with the provisions of national unified accounting system recognition, measurement and recording of assets, liabilities, owners equity, revenues, expenses, costs and profits, without any act contrary to this.

Third, the legal nature of the relationship books: books are not the legal relationship between equal entities and voluntary legal relationship

Books, books, legal relationship is subject to adjustment of legal norms, the establishment of books generated by the accounting, supervision, accounting and custody of books and other acts of the formation of rights and obligations between the parties it is the law by a number of subjects involved relationship, books constitute the rights and obligations between the parties, the accounting books, the core of the legal system.

General theory of legal relationship into the books of the scope of Minshangfalv relationship, and some books that legal relationship is affected by a variety of public and private law to adjust the laws of nature and the formation of the legal relationship, but the legal relationship of books specific analysis shows that greater management oversight of its nature, first, from books and subjects of legal relations perspective, it involves a number of the main parties it with other people although the main business related, but books really just reflects the main civil and commercial transactions between The process of economic and monetary operations only for the transaction has been completed for the main civil and commercial significance only from its internal records and accounting of the economic role, both in terms of the transaction is completed the transaction of its claims and liabilities have been eliminated, no longer the principal of equality between legal relationship and subsequently the significance of main and audit the books, the relationship between tax authorities, this relationship from a legal nature, has a legal relationship of an administrative nature.

Second, the legal relationship between the content of books read, books that legal relationship the parties rights and obligations of the situation, it is income, expenditure reflected the transactions and has Minshangfalv relationship, reflected in current accounts is about the relationship between credit and debt elimination and survival of the occurrence, but the key is to eliminate claims and liabilities of the relevant records, more legal significance is actually the executive management and administrative supervision of the relationship only.

Third, the object of legal relations from the books of view, which includes books, setting behavior, behavioral accounting, behavioral accounting, custody, conduct, monitoring behavior and these actions is a kind of unilateral self-sex but not with other people the relative behavior of the main business, so the provisions of accounting in a kind of rigid requirements, are the accounting units must act or omission of the act.

Fourth, the occurrence of the legal relationship from the point of view books, and now the legal relationship between the occurrence of the books, not primarily because the main civil and commercial voluntary act, but in accordance with the provisions of the accounting method must be an act. Books of the establishment, Although originated in the business of personal behavior, but in the modern social conditions, not the books set their personal problems, but required by law to set things up [3].

Fifth, set up books from the type of the content, the commodity economy has been far from the beginning, an operator can arbitrarily recorded as present a small barber shop, a small smoking hotel owners to keep records of how much income a question , but the subhead classification, account cards are complete, someone recorded things.

Sixth, from the role of books and sense, is no longer the main accounting books themselves, while important are located and national and social interests, and is the unit of account books and accounting management of their own countries on their economic activities effects monitoring and statistics, rather than for people between the main supplier of finished Minshangfalv relationship between the main body from the respective civil and commercial computing their accounts, each accounted for can illustrate this point of view, from a civil and commercial transactions can also use verbal and other forms, and other transactions is likely to be an individual without accounting accounting point of view may also explain this point.

Seventh, records and other books from the violation of the legal consequences arising from the program to see, not what is civil liability, but to accept the administrative sanctions, even criminal sanctions.

In addition, the theory of Economic Law, accounting and audit is considered to be <<Economic Law>> in the macro-control law, of course, an important system [4], while the theory of commercial law in China, admitted that the provisions of commercial books mainly reflected in the <<accounting>> and <<Audit >>,<< Accounting Standards>> other legal systems [5], so that the books actually belong to the commercial accounting system of Economic Law. For this reason For the identification of the nature of the legal relationship books, usually more difficult. Under normal circumstances that the books are in the legal nature of the legal relationship with the general relationship between the different legal, it is difficult to simply be classified into civil law relations, administrative and other legal relations legal relationship, it has both civil and commercial nature, but also an administrative nature, and even criminal problems, so that it reflects the integrated nature of a legal relationship, but any problems have primary or secondary, have The main conflict or contradiction of the main aspects are the essence of the nature of the problem and determine its side and therefore should be said that the books of the legal relationship of an economic nature of the administrative legal relations of the legal relationship.

Books since the system in close contact with the accounting system, then look further from the accounting system, the nature of administrative law will be more apparent.

Enactment of the law from an accounting point of view, its purpose is to standardize the accounting practices to ensure that accounting information is true, complete and strengthen economic management and financial management, improving economic efficiency and safeguard the socialist market economic order which provides the main content of accounting , accounting practitioners requirements, the administrative supervision of the accounting business accounting law and violations of the legal consequences, and not in the adjustment of the rights and obligations between the principal of equality relationship, and requires the State organs, social organizations, companies, enterprises, institutions and Other organizations are required by law to handle the accounting affairs National unified accounting system, established by law that the State Council on the financial sector accounting, accounting supervision, accounting bodies and accounting personnel and accounting management of the unified system for individual business accounting and management of specific solution, and also by the financial department under the State Council <<accounting>> principles specifically provides otherwise.

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From the look of the accounting oversight of operations, it is important to the interests of society. Such as requiring all units should establish and improve its internal accounting supervision system and inspection system. Accounting personnel and operational matters of economic and accounting matters, approval of staff, handling personnel, property custodian of the functions and powers should be clear and separate from each other, mutual constraints, the unit shall ensure that the accounting organizations, accounting personnel perform their duties according to law, not incite, instigate, force accounting organizations, accounting for accounting personnel law matters. accounting organizations, accounting personnel and the state in violation of accounting provisions of the uniform accounting system accounting matters, the right to refuse to handle or be corrected in accordance with terms of reference. relevant laws and administrative regulations, subject to certified public accountants to audit the unit should be entrusted with the accounting firm to provide truthfully accounting vouchers, accounting books, financial and accounting reports and other accounting data and relevant information and any unit or individual shall not in any way require or indicate where the CPA and accounting firm issued false or inappropriate auditing report. The financial departments shall report to the auditing procedures and content monitoring. financial, auditing, taxation, the People's Bank, securities regulation, insurance supervision department shall in accordance with relevant laws and administrative regulations of the responsibilities of the relevant units to implement supervision and inspection of accounting information. According to the relevant units of accounting information for the implementation of supervision and inspection department and their staff in the supervision and inspection in any state secrets and commercial secrets obligation to keep confidential. All units must be in accordance with relevant laws and administrative regulations, accept the supervision and inspection department supervising the enforcement of law, provide truthfully accounting vouchers, accounting books, financial and accounting reports and other accounting data and relevant information, shall not refuse, conceal, falsify.

In sum, the books should be considered legal relations of an economic nature of the legal relationship of administrative law. This act formed by books, with the economic relationship between the administrative nature of the legal books mainly for the following scenarios:

First, the relationship between the accounting books it is the subject of civil and commercial accounting personnel, accounting bodies, or books in the process of handling accounting matters with others in the rights and obligations. This relationship can occur between equal entities, but also can occur In the non-equality between subjects, but most of the units of accounting institutions and the relationship between the staff, is an internal financial management and accounting relationships.

Second, the relationship between disclosure of information books and it is the main business people and investors, the transaction between the information generated by the rights and obligations. When the investor the right to operate with the main separation, civil and commercial body how to investors, traders to provide information and what information will be provided the main influence in civil and commercial investors, an important trading interests. Hence, under civil and commercial law subject and investors, trading relationship between the disclosure of information that should be effectively adjusted in modern society, with democracy and the rule of law advances in non-enterprise, the requirements of open government, village affairs public, and village affairs, with its important or core content is relevant agencies and units of financial income and expenditure of the public.

Third, the management relationship books it refers to the books of the management organs of the books to be managed in the course of administrative authority and management bodies and their books produced by people that the legal relationship between accounting. This legal relationship with a strong administrative legal relationship color.

Fourth, supervision and relationship books. It is divided into civil and commercial relations between the main internal supervision and external supervision of the relationship of two aspects. Internal oversight body of civil and commercial relationship is to protect the security of assets and the legitimate business activities efficiently, control the risk of loss, achieved by setting the internal books constraints and thus the formation of the legal relationship. external oversight mainly refers to the government oversight, government relations mainly refers to the supervision by the finance, banking, taxation, auditing, prices and other departments to exercise oversight and supervision and being formed between legal relationship.

Fourth, the legal consequences of the legal relationship books: administrative responsibility and criminal liability

Civil and commercial law in most countries the main books to be made to fulfill obligations such as the provisions of German commercial law, the obligation of the preparation of commercial business books. Commercial production of books, including the contents of books, made up of inventories, to submit an annual report on the accounts and so on. However, the motivation to see civil and commercial legislation, the main production of civil and commercial law books, its main purpose is not to reflect the business contacts between enterprises, but that the state and society in a timely manner to the business or related entity's financial position to understand in order to facilitate the business or financial activities related to supervision units. Thus, the obligation to bear the production of books that have a strong administration features, can be seen as a legal obligation, if people the main business in violation of the obligations set by law, from the Civil and Commercial Law itself does not create rights violations relative claims or other claims. [6] and the more prominent is clear that the main civil and commercial is bound to or may result in the imposition of liability is the responsibility of administrative penalties and criminal penalties responsibility.

From the national business legislation and judicial practice experience, the main civil and commercial production of books, not primarily dependent on the subject of civil and commercial conscientiously fulfill the obligations to achieve. On our <<accounting>> looks at the provisions for the setting of books and books and records of methods, the qualifications of the accounting profession, accounting behavior, accounting personnel and the relationship between the unit managers have more specific requirements, if breach of the law, are under the legal responsibility and administrative responsibility and criminal liability does not involve the responsibility of civil law, such as do not have set up the accounting books, accounting books of the kangaroo, failing to fill in, fill to obtain original documents or to obtain the original certificate of non-compliance to the unaudited The accounting documents for the registration of accounting books or registration based on the accounting books of non-compliance, random changes in accounting methods, to different users of accounting information prepared on the basis of financial accounting reports are inconsistent, not the use of accounting records in accordance with the provisions of the text or the billing currency, and failing to keep accounting information, accounting information, resulting in damage, loss, and failing to establish and implement internal accounting supervision system of supervision according to law, or deny, or does not truthfully provide relevant information and the circumstances of accounting , appointment of accounting personnel do not meet the accounting requirements. such as these acts will be punished by administrative fines, administrative sanctions. constitutes a crime, be held criminally responsible.

Fifth, the legal nature of the relationship of the required books: "Commercial General>> not feasible

Civil and Commercial Law in our theory, there have been scholars advocated the separation of civil and commercial or commercial independence and later with China's socialist market economy and the Civil and Commercial Law Theory and the progressive unification of civil and commercial legislation gradually mature and improve, the separation of civil and commercial stand-alone proposition or commercial that is a gradual trend decline, but commodity-based, business, commercial, shopping malls and other objective factors concepts and some of the academic complex, especially by the Standing Committee of Shenzhen Municipal People's Congress passed in 1999, as amended in 2004 <<Shenzhen Special Economic Zone and commercial regulations> > (the impact of Shenzhen Commercial regulations, commercial law scholars appear to give up independence and advocated setting <<Commercial General>> a new phenomenon. some even prepared a <<People's Republic of Commercial General>> (Proposal, Chapter 10 90 I pieces, General, business, business behavior, commercial registration, trade names, business transfer, business books, business managers and other employees, agents and by-laws with the <<Shenzhen Special Economic Zone and commercial regulations>> compared to the difference mainly to more commercial acts chapter, the rest is nothing more than the firm with the transfer of business is divided into two chapters, the business employees changed managers and other business employees only, so <<Shenzhen Special Economic Zone and commercial regulations>> to 8 65, < <Commercial Law "(Proposal 10 Chapter 91, which is actually the past, the new Commercial Code, the deformation theory here put aside other content aside, just from the so-called" Commercial General>> The six books in the commercial provisions of view <<Commercial General>> is not feasible.

First, the "business books and the preparation of the obligation" to cover up and confuse the law of nature. <<Commercial Regulations>> the books can accurately reflect the true commercial basis, provides that "business should be based on laws, administrative regulations, the provisions of the State Council department in charge of finance and This provides for the establishment of financial and accounting system ", and <<Commercial General>> is deliberately hiding their administrative legitimate basis, specify what" commercial books and the preparation of obligations. "What is the nature of its obligations under the obligation? be merchant specific obligations between , or between business and non-specific obligations? am not clear or is unwilling to clear in order to cover up and confuse the nature of the administrative regulations and economic relations between the causal relationship between the law, but from the commercial and legal nature books real view, the decision of the Commercial Law can not properly reflect the properties of their legal relationship, which in turn determines the required characteristics of worthless or not feasible.

Second, the "business books of the preparation" of exposure to its basis, but its provisions but also as the "Accounting Law>> requirements of content provides the main establishment of a commercial books, after all, have a legal basis, otherwise the request is illegal demands, market players are not completely ignore the implementation of this end, the provisions of the so-called General or had their legal basis, but hide the vague, ambiguous in the payment obligations of states: "The establishment of business books should be in accordance accounting law, reflect the fair, true, complete, clear and sound principles, so easy to understand, relevant and comparable, preparation and reporting in a timely manner. "in preparing the article," the State shall comply with the requirements of the financial sector accounting system, signed and stamped by the preparer chapter. "I have done business with the identity of the accounting provisions of this analysis should not trick the nonsense that is the accounting law should be content in the form of books and preparation of accounting requirements should be clearly defined, and what fair, robust, easy to understand, relevant and comparable are Guzuogaoshen itself unreasonable.

Third, the "asset valuation principles" of the people is not by definition. Assets include tangible assets, intangible assets, movable and immovable property and other types cover a wide range to assess the complexity of the program means professional. Which provides that "asset assessment State Council financial departments should comply with accounting standards developed. "First, on this criteria shall comply with the provisions of what is the value and role? Second, what qualifications and reasons for asset valuation in the books of business to be provided? Third, the observed final guidelines are not returned to the State Council, rules on the financial sector, not an economic but also administrative nature to the scope of it?

Fourth, "the preservation of business books" section, provides that "business should comply with accounting requirements established data files, safe custody," "business books of the depositary, the period with the financial department under the State Council." This is the "Accounting Law" > as specified in the content, where no provision has no meaning any necessary and, while acknowledging that this specification of an economic nature of administrative law.

Fifth, the "business books of that" article, from <<Shenzhen Commercial Bill>> Article 44 which states: "the judiciary, tax authorities, audit authorities and registration authorities in accordance with investors (shareholders, partners or other interested relationship's application, may order the litigants to submit all or part of the merchant or business books. "The so-called <<General>> tampered with in the remainder of plagiarism as:" the court can apply the parties, or pursuant to its authority to require litigants to make business commercial books or books or part of the information. "so required, greatly reducing the commercial value of the use of books and applications, while the proceedings provisions of the law in force should be pulled in. Because, as the so-called Commercial General, there are What are the eligibility requirements for the Court's reinstatement?

Sixth, the "business books of the principles of interpretation." Which states that "business books be interpreted in compliance with accounting standards requirements." This provision and the preservation of business books and other provisions, like the contents of this accounting method, or pick up or random copying, or trick, which becomes those who have no theory of judicial and legislative value and practical significance.

Seventh, if you take the so-called <<General>> books on business requirements (a total of six clauses and <<Shenzhen Commercial Regulations>> the provisions of business books (compared to a total of eight articles, <<General>> not only did not any form of progress, but in substance are Hu Minato fight chaos, do not have the legal norms of behavior between the scientific system by the simple analysis of its various can be seen, in addition to its provisions主要是对会计法内容的拙劣抄袭或重复外,所剩者就是应当由资产评估或诉讼方面的法律所规定之内容.也就是说,所谓<<商事通则>>中规定的6个条文没有一个条文是真正意义上的民商法性质的条文或者是真正独立而具有理论价值和司法适用意义的条文.而造成这种状况的根本原因,即在于对商业帐簿及其法律关系性质在认识上的错误.

VI Conclusion

账簿不只是商事账簿,设立账簿制度并不是民商主体之间平等自愿性的行为,由此产生的账簿法律关系实际上具有着明显的经济行政法性质,对于违反账簿法律关系义务的,应当严格依法追究其行政法律责任和刑事法律责任.因此,账簿制度本应是财政法、会计法、审计法等行政法律中的内容,将之看成民商法问题并将其规定到所谓的商法中,实在与民商法的原则、精神相悖,故以此为内容的<<商事通则>>也不具有可行性.只有把账簿及账簿关系纳入到正确的法律调整轨道,才真正有利于建立和完善科学的民商法法律体系和民商法法律制度,也才有利于对社会经济关系的监督和对社会经济秩序的维护.以往我们过多看重了行政手段,忽视了民商法手段,现今在市场经济条件下,则有时又过多地看重了民商法的方法,而削弱了国家行政干预的应有职能.这种偏失也是在完善民商法制度中应当予以注意的.




Notes:
[1]范健主编:<<商法>>,高等教育出版社、北京大学出版社2000年版,第62页.

[2]笔者曾对民商法的经济基础进行了比较全面系统且详细深入的专门探讨,归纳出市场经济的十大特质和民商法的十大品格,认为民商法的理论基础是具有统一性的,都是法律的共同对象.将其人为地强行分割和区分公法与私法是欠妥的,也是极为困难和使简单问题复杂化的事情.参见:王明锁:<<市场经济特质与民商法品格>>,载<<河南大学学报>>(社科版2007年第1期.

[3]<<意大利民法典>>除序编外,分人与家庭、继承、所有权、债、劳动和权利的保护六编.在劳动编中规定企业劳动、公司、参股、企业等内容.于其企业劳动中的商业企业特别规定中规定了会计账簿,于其公司中规定了公司簿册与财务报告.这些内容虽然规定在民法典中,但对会计账簿、财务报告的设置都是企业公司依法应当进行的义务性行为.观其实质,均在于加强管理和社会利益.参见费安玲等译:<<意大利民法典>>,中国政法大学出版社2004年版.

[4]杨紫烜主编:<<经济法>>,高等教育出版社、北京大学出版社1999年版,第460页.

[5]范健主编:<<商法>>,高等教育出版社、北京大学出版社2000年版,第62页.

[6]王明锁:<<论物上请求权及物权的民法保护机制>>,载<<中国法学>>2003年第1期.

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