| 对企业会计档案所有权的法律思考 |
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| 引用本文： | 胡必坚.对企业会计档案所有权的法律思考[J].安顺学院学报,2011,13(1):46-48,70. |
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| 作者姓名： | 胡必坚 |
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| 作者单位： | 安顺学院政法系,贵州,安顺,561000 |
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| 摘 要： | 企业会计档案所有权是企业的重要物权。我国《档案法》中档案个人所有与不得倒卖牟利之规定,与企业会计档案的收益权、处分权的实践形成紧张关系。认为档案法上建构企业会计档案私人所有、放松转让营利管制,加强对其的民法与刑法方法的协调保护。
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| 关 键 词： | 企业会计档案 所有权 私人所有 转让营利 |
Legal Consideration on the Ownership of Accounting Files of Enterprise |
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| Hu Bijian.Legal Consideration on the Ownership of Accounting Files of Enterprise[J].Journal of Anshun College,2011,13(1):46-48,70. |
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| Authors: | Hu Bijian |
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| Institution: | Hu Bijian(Department of Politics and Law of Anshun University,Anshun 561000,Guizhou,China) |
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| Abstract: | The Ownership of accounting file of enterprise is a significant realright.There are tensions between the provisions on individual owne-rship and prohibition of purchasement and sell at a profit in File Law in my Country and the practiCal rights of earnings and disposal of accounting files of the enterprise.To construct a series of systems on private ownership and loosening supervisi on towards transferment for profits,reinforce guaranteeing the ownership of accounting files of enterprise by Civil law and criminal law in harmony. |
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| Keywords: | accounting files of enterprise ownership private ownership transferment for profits |
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