论商业账簿与诚实信用
发布时间：2018-10-10 12:50
【摘要】：诚实信用原则是民商法的基本原则,具有立法、行为规则、授予法官自由裁量权、解释和补充法律等方面的功能。商业账簿是商事实践的产物,与商事活动具有内在必然的联系,关系到投资者、债权人乃至社会公共利益之间的搏弈。商主体尤其是董事和高级管理人员背弃诚实信用原则,损害股东、债权人和社会的利益,很多时候都通过虚假的商业账簿的形式。本文从诚实信用原则和商业账簿的起源、发展以及二者的关系,论述商业账簿制度和诚实信用原则的必然联系,从完善商主体高级管理人员的诚信义务制度、完善商主体财务会计报告审验制度、完善商业账簿活动中有关利害关系主体知情权之保护制度、完善上市公司会计信息披露制度、健全诚信档案制度以及完善商业账簿中诚实信用原则在公司法人人格否认制度中的应用等六个方面,探讨在商业账簿上重构诚实信用原则的途径。
[Abstract]:The principle of good faith is the basic principle of civil and commercial law. It has the functions of legislation, rules of conduct, granting discretion to judges, interpreting and supplementing the law, and so on. The commercial account book is the product of commercial practice, which has an inherent and inevitable connection with commercial activities, and relates to the struggle between investors, creditors and even the public interests of the society. Business subjects, especially directors and senior managers, break the principle of good faith and harm the interests of shareholders, creditors and society, often through the form of false business books. From the origin and development of the principle of good faith and the commercial account book and their relationship, this paper discusses the inevitable connection between the commercial account book system and the principle of good faith and credit, and improves the system of the credit obligation of the senior managers of the main body of the business. To perfect the system of examining and verifying financial and accounting reports of commercial subjects, to perfect the protection system of the right to know of the interested parties in the activities of commercial account books, and to perfect the accounting information disclosure system of listed companies, This paper probes into the ways of reconstructing the principle of good faith and credit on the commercial account books from six aspects, such as perfecting the system of good faith archives and perfecting the application of the principle of good faith in the company's corporate personality denial system.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D913.99
本文编号：2261828
[Abstract]:The principle of good faith is the basic principle of civil and commercial law. It has the functions of legislation, rules of conduct, granting discretion to judges, interpreting and supplementing the law, and so on. The commercial account book is the product of commercial practice, which has an inherent and inevitable connection with commercial activities, and relates to the struggle between investors, creditors and even the public interests of the society. Business subjects, especially directors and senior managers, break the principle of good faith and harm the interests of shareholders, creditors and society, often through the form of false business books. From the origin and development of the principle of good faith and the commercial account book and their relationship, this paper discusses the inevitable connection between the commercial account book system and the principle of good faith and credit, and improves the system of the credit obligation of the senior managers of the main body of the business. To perfect the system of examining and verifying financial and accounting reports of commercial subjects, to perfect the protection system of the right to know of the interested parties in the activities of commercial account books, and to perfect the accounting information disclosure system of listed companies, This paper probes into the ways of reconstructing the principle of good faith and credit on the commercial account books from six aspects, such as perfecting the system of good faith archives and perfecting the application of the principle of good faith in the company's corporate personality denial system.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D913.99
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，本文编号：2261828
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