本文關(guān)鍵詞：《商法調(diào)查案理由書》與清末會(huì)計(jì)　出處：《江西財(cái)經(jīng)大學(xué)學(xué)報(bào)》2017年03期 　論文類型：期刊論文

  更多相關(guān)文章： 商法調(diào)查案理由書 會(huì)計(jì)發(fā)展 會(huì)計(jì)現(xiàn)代化

【摘要】：《商法調(diào)查案理由書》在對(duì)清末商事立法的建議中,形成了一系列有關(guān)會(huì)計(jì)和財(cái)務(wù)問(wèn)題的認(rèn)識(shí),包括公司法人會(huì)計(jì)主體、會(huì)計(jì)期間、財(cái)產(chǎn)計(jì)價(jià)、資產(chǎn)減值處理、利潤(rùn)計(jì)算、利潤(rùn)分配、公積金提取、資本保全、信息披露等。這表明,清末的會(huì)計(jì)現(xiàn)代化進(jìn)程不限于僅引進(jìn)西方復(fù)式記賬法,在會(huì)計(jì)確認(rèn)、計(jì)量、報(bào)告和若干會(huì)計(jì)基本理論方面也有著一定的認(rèn)識(shí)和運(yùn)用,且與當(dāng)時(shí)的世界先進(jìn)理論相接近�！渡谭ㄕ{(diào)查案理由書》中的會(huì)計(jì)內(nèi)容,多角度地展示了中國(guó)近代會(huì)計(jì)的發(fā)展?fàn)顩r,引發(fā)了對(duì)清末會(huì)計(jì)發(fā)展的新認(rèn)識(shí)。
[Abstract]:In the suggestion of the commercial legislation of the late Qing Dynasty, a series of understanding about accounting and financial problems were formed, including the accounting subject of company legal person, accounting period, property valuation and asset impairment treatment. Profit calculation, profit distribution, provident fund extraction, capital preservation, information disclosure and so on. This shows that the modernization of accounting in the late Qing Dynasty is not limited to the introduction of Western double-entry accounting methods, in accounting recognition, measurement. The report and some basic accounting theories also have certain understanding and application, and are close to the world advanced theory at that time. It shows the development of Chinese modern accounting from many angles, and leads to a new understanding of the development of accounting in the late Qing Dynasty.
【作者單位】： 首都經(jīng)濟(jì)貿(mào)易大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金項(xiàng)目“新中國(guó)會(huì)計(jì)制度發(fā)展演變研究”(13BGL052) 首都經(jīng)濟(jì)貿(mào)易大學(xué)“國(guó)內(nèi)外聯(lián)合培養(yǎng)研究生項(xiàng)目”
【分類號(hào)】：F233;K252
【正文快照】： 一、引言與文獻(xiàn)綜述清代末年,中國(guó)開(kāi)始接受西方會(huì)計(jì)的影響,中國(guó)的會(huì)計(jì)緩慢地向現(xiàn)代會(huì)計(jì)轉(zhuǎn)型。一般認(rèn)為,蔡錫勇(1905)的《連環(huán)賬譜》、謝霖和孟森(1907)的《銀行簿記學(xué)》、孫德全(1910)的《理財(cái)考鏡初稿》等著作的問(wèn)世是中國(guó)引進(jìn)和學(xué)習(xí)西方會(huì)計(jì)的標(biāo)志。[1-3]王建忠(2007)提出,，

本文編號(hào)：1358314