| As one of the most important system in commercial law, the system of commercial trading books plays an important role in daily business and management. However, the legislation of commercial trading books has been rarely studied. Not well established yet in China, norms about commercial trading books are included in various separate regulations with its detailed rules mainly stipulated with Accounting Law. Based on General Principles of Commercial Affairs and by comparing different legislation modes, the author analyzes defects in commercial trading books legislation, than gives some advice aiming to provide some useful references to improve commercial law legislation in the future.In the first part, definition of commercial trading books is introduced, followed by the summery of the existing legislation of the books. Through contrast, it can be seen that different commercial trading books legislation has its different feature.In the second part, The thesis conducts an analysis on problems concerning the legislation of commercial trading book in China. With disperse legislative mode, a programmatic legislation is in demand to systemize separate regulations. The fact that commercial trading books is subjected to Accounting Law and other matching regulations reflects that the privately-natured commercial trading books is dominated by public laws. Furthermore, defects still exist in unspecific law-making process and its use and ambiguity about obligation and legal responsibility.In the third part, the thesis centers on legislation mode. How to unify commercial legislation has long been heatedly discussed in academic field. Form perspective of commercial legislative mode, the thesis conducts an analysis on code mode, mode of commercial trading books and specialized mode of commercial trading books law. As united legislative form of commerce, General Principles of Commercial Affairs, featuring principled and programmatic nature, is not composed in too much detail but has more relevance than commercial code, thus preferred to be the legislative mode of commercial trading books.In the last part, the author is to put forward several suggestions on issues mentioned above. The key to improving system of commercial trading books is to coordinate various laws and regulations, to clarify uncertainties, and to make distinguished regulations for different commercial subjects, so as to integrate principle and flexibility and better serve for judicial application. |
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