Research On The Perfection Of The Legal System Of Commercial Trading Books

Commercial trading books have always been in an unappreciated position in the commercial law system.But at the same time,commercial trading books are indispensable to the commercial law,which plays an important role in the company's management and government supervision.At present,China's commercial trading book legislation is mainly regulated in the “Accounting Law”.However,as a legal system in the commercial field,commercial trading book legislation cannot fully reflect the functions as wrote in the “Accounting Law”.On the whole,the commercial trading book legislation is relatively scattered and system dispersion.The laws also impose a macroscopic policy on the commercial trading book system for different subjects.Most of them require the needs of producing commercial trading books without further rules,resulting in low value of reference in practice.Therefore,we urgently need to improve the relevant laws and regulations of the commercial trading books.From the perspective of the external environment,the “General Rules of the Civil Law” has been implemented,but the commercial trading book system obviously cannot stipulate in the civil law system.The formulation of the “General Rules of Commercial Law” has also been put on the agenda.Whether the improvement of commercial trading books can be reflected in the “General Rules of Commercial Law”is reflected in how it is reflected.Therefore,this paper studies the improvement of the legal system of commercial trading books,hoping to provide some help in the future.The introduction part of this paper mainly introduces the basic meaning of commercial trading books.Through the analysis of cases which points out theproblems encountered in the production,storage and use of commercial trading books in current commercial activities,and leads to the text.The first chapter of this paper mainly introduces the current legislation of commercial trading books in China.This chapter first discusses the principle of setting up commercial trading books.From the perspective of China's legislation,China's commercial trading books are adopted as mandatory principles,and companies,enterprises and other commercial entities have the obligation to produce commercial trading books.Secondly,based on the collation of laws and regulations concerning commercial trading books,this chapter summarizes the legal system for the production,preservation and use of commercial trading books,and analyzes its characteristics.The second chapter is mainly based on the analysis of the legislative situation in the first chapter,and the shortcomings of the current legislation.Firstly,this chapter analyzes the legislation of commercial trading books.At present,the overall legislation of China's commercial trading books is scattered and disorderly,and the relevant regulations are absent.Secondly,the commercial trading book system pays too much attention to the nature of public law and ignores the nature of private law.In the production,preservation and use of the books,the relevant regulations are only a matter of passing,there are no specific rules,so the reference value in practice is less,and it is difficult to play a role in civil and commercial disputes.The third chapter analyzes the main mode of commercial trading books and analyzes the legislative model that is most suitable for China.This part mainly including the discussion of the legislative mode of commercial trading books,including the commercial code model,the civil code model and the special law model.In combination with China's practice,it is in line with China's display needs to choose the programmatic provisions on the commercial trading book system in the General Rules of Commercial Law.The fourth chapter is specific to the improvement of the legal rules of commercial trading books.Based on the contents of the front three chapters and the legal significance and practical of the commercial trading books,combined with the legislative situation and defects,this paper put forward suggestions for the preparation,use and preservation of commercial trading books in China,hope it could be helpful in future legislative process.