發(fā)布時(shí)間：2018-08-27 20:25

【摘要】：本文研究目標(biāo)與"中華文明探源工程"相關(guān),它從中國(guó)史前會(huì)計(jì)規(guī)則、方法及其會(huì)計(jì)文化起源與演進(jìn)研究出發(fā),考證中國(guó)史前會(huì)計(jì)與進(jìn)入文明社會(huì)之后的夏代會(huì)計(jì)的傳承性對(duì)接。文章以考古成果為依據(jù),從仰韶文化到河南、山東與陜西龍山文化,再?gòu)凝R家文化到二里頭文化,以會(huì)計(jì)計(jì)量記錄規(guī)則與方法逐階段傳承演進(jìn)為研究主線,最終將遞演傳承歸結(jié)到與夏文化的對(duì)接。
[Abstract]:The research goal of this paper is related to the "Chinese Civilization Prospecting Project", which starts from the study of prehistoric accounting rules, methods and the origin and evolution of Chinese accounting culture. Research on the inheritance of Chinese prehistoric accounting and Xia Dynasty accounting after entering civilized society. Based on the archaeological achievements, from Yangshao culture to Henan culture, Shandong culture and Shaanxi Longshan culture, and then from Qijia culture to Erlitou culture, the paper takes the rules and methods of accounting measurement records as the main line of research. Finally, the inheritance of the performance is attributed to the docking with the Xia culture.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院;
【基金】：2011年度國(guó)家社科基金重大項(xiàng)目(11&ZD145) 2010年度財(cái)政部科研重點(diǎn)項(xiàng)目(KJA003)的階段研究成果
【分類號(hào)】：F233

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本文編號(hào)：2208360