【摘要】：本文研究目標與"中華文明探源工程"相關,它從中國史前會計規(guī)則、方法及其會計文化起源與演進研究出發(fā),考證中國史前會計與進入文明社會之后的夏代會計的傳承性對接。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,再從齊家文化到二里頭文化,以會計計量記錄規(guī)則與方法逐階段傳承演進為研究主線,最終將遞演傳承歸結(jié)到與夏文化的對接。
[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】： 中南財經(jīng)政法大學會計學院;
【基金】：2011年度國家社科基金重大項目(11&ZD145) 2010年度財政部科研重點項目(KJA003)的階段研究成果
【分類號】：F233

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相關期刊論文 前10條

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本文編號：2208360