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简述商事账簿的概念和特征。

问答题
2022-01-06 00:12
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正确答案

(一)概念:
(1)形式商事账簿,也称狭义的商事账簿,是指商事主体依据商法规定而必须置备的、依法编制的账簿。
(2)实质商事账簿,也称广义的商事账簿,是指商事主体制作的反映其营业活动的一切账簿。商事法上所称的商事账簿,是指形式商事账簿中的广义账簿。
(二)特征:
(1)商事账簿的制作机关是各类商主体;
(2)商事账簿反映商主体的营利性;
(3)商事账簿的设置具有法定性。


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