本文選題：戰(zhàn)后 + 廣東省�。� 參考：《暨南大學(xué)》2013年碩士論文

【摘要】：近代廣東會(huì)計(jì)事業(yè)的發(fā)展處于各省的前列。抗日戰(zhàn)爭(zhēng)勝利后，經(jīng)濟(jì)問題的處理和秩序的整頓都對(duì)新式會(huì)計(jì)提出了需求。針對(duì)于此，廣東省政府完善了會(huì)計(jì)制度和法令，使政府會(huì)計(jì)、金融會(huì)計(jì)和工商業(yè)會(huì)計(jì)都取得了長足的發(fā)展�；浭≌畬�(duì)會(huì)計(jì)人員十分重視，從選拔考核到職業(yè)規(guī)范，，都制定了相關(guān)章程和法令。此外，粵省政府對(duì)會(huì)計(jì)師的管理也更加規(guī)范，制定了會(huì)計(jì)師檢核標(biāo)準(zhǔn)。會(huì)計(jì)師群體亦活躍于戰(zhàn)后，在業(yè)務(wù)開展、學(xué)術(shù)研究、對(duì)外交往等方面都有所建樹。由于持續(xù)的通貨膨脹，幣值動(dòng)蕩劇烈，使得新式會(huì)計(jì)的推行沒有穩(wěn)定的經(jīng)濟(jì)環(huán)境。1948年幣制改革，幣種的改變使折合后的實(shí)際資本額嚴(yán)重縮水，賬務(wù)中的記載失去了意義，會(huì)計(jì)也隨之失去了操作空間。
[Abstract]:The development of modern Guangdong accounting is in the forefront of the provinces. After the victory of the War of Resistance against Japan, the handling of economic problems and the rectification of order put forward the demand for new accounting. In view of this, the Guangdong Provincial Government has perfected the accounting system and laws, which has made great progress in government accounting, financial accounting and industrial and commercial accounting. Guangdong Provincial Government attaches great importance to accountants, from selection and assessment to professional norms, have formulated relevant regulations and decrees. In addition, the Guangdong Provincial Government's management of accountants is more standardized, accounting audit standards have been formulated. Accountants are also active in postwar, in business development, academic research, foreign exchanges and other aspects have made achievements. Because of persistent inflation and severe currency instability, the implementation of new accounting has no stable economic environment. In 1948, the reform of the currency system and the change of currency made the actual capital after conversion seriously reduced, and the records in the accounts became meaningless. Accounting also lost the operation space.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：K266;F233

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