It is beneficial for protecting minority shareholders’rights and perfecting the corporate governance structure to expand the range ofc hecking account books and endow the shareholders with the right of checking books.
扩大股东账簿查阅范围,赋予股份有限公司股东查阅账簿的权利,有利于保护中小股东利益,有利于改善公司治理结构。
Trade book is the product of trading practice,along with the development of commerce,more importance to the making,management of trade book day by day,most countries give the legislations and regulations gradually to the making,management admissibility of trade book.
商事账簿是商事实践的产物,随着商业的拓展,商事账簿的制作、保管日益受到重视,各国逐渐对商事账簿的制作、保管义务及证据效力给予立法规制。
Through analysis of account book forming process and account book register process under the condition of electronic data processing, the text discloses the impact on the concept of the traditional accounting account book and register method of electronic data processin
本文通过对数据处理电子化条件下账簿的形成过程及账簿登记过程进行分析,揭示了数据处理电子化对传统会计账簿的概念及其登记方法的影响。