【摘要】：誠實(shí)信用原則是民商法的基本原則,具有立法、行為規(guī)則、授予法官自由裁量權(quán)、解釋和補(bǔ)充法律等方面的功能。商業(yè)賬簿是商事實(shí)踐的產(chǎn)物,與商事活動(dòng)具有內(nèi)在必然的聯(lián)系,關(guān)系到投資者、債權(quán)人乃至社會(huì)公共利益之間的搏弈。商主體尤其是董事和高級管理人員背棄誠實(shí)信用原則,損害股東、債權(quán)人和社會(huì)的利益,很多時(shí)候都通過虛假的商業(yè)賬簿的形式。本文從誠實(shí)信用原則和商業(yè)賬簿的起源、發(fā)展以及二者的關(guān)系,論述商業(yè)賬簿制度和誠實(shí)信用原則的必然聯(lián)系,從完善商主體高級管理人員的誠信義務(wù)制度、完善商主體財(cái)務(wù)會(huì)計(jì)報(bào)告審驗(yàn)制度、完善商業(yè)賬簿活動(dòng)中有關(guān)利害關(guān)系主體知情權(quán)之保護(hù)制度、完善上市公司會(huì)計(jì)信息披露制度、健全誠信檔案制度以及完善商業(yè)賬簿中誠實(shí)信用原則在公司法人人格否認(rèn)制度中的應(yīng)用等六個(gè)方面,探討在商業(yè)賬簿上重構(gòu)誠實(shí)信用原則的途徑。
[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.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：D913.99

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中國期刊全文數(shù)據(jù)庫 前6條

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本文編號：2261828