本文選題：民國時期 + 西方會計　； 參考：《江西財經(jīng)大學》2013年碩士論文

【摘要】：中華民國時期是中西方會計思想融合的時期，民國的會計制度是傳統(tǒng)的中式會計制度與先進的西式會計制度相互融合的產(chǎn)物，對這一時期的會計制度進行系統(tǒng)的研究，有助于整理民國時期會計制度的發(fā)展歷程并把握中式會計制度演進的客觀規(guī)律，從而為當前我國會計制度的發(fā)展提供歷史借鑒。這篇文章主要采用規(guī)范研究方法，立足史料，查核史實，并運用了比較分析法和歷史分析法進行分析。 本文以清朝末期對西方先進的會計法律制度、會計核算制度和財計組織的引進為起點，從民國時期引進西方會計制度的原因入手，系統(tǒng)介紹了民國時期會計制度的歷史背景。 本文接著將民國時期引進西方會計制度分成三個方面，分別是會計法律制度、會計內(nèi)部控制制度和會計核算制度進行研究，并將民國時期分為北洋政府時期和國民政府時期進行了系統(tǒng)敘述，較為全面地展現(xiàn)了民國時期會計制度建設(shè)的總體狀況和基本過程。 在會計法律制度方面，論述了在西方會計法律制度影響下《民三會計法》、《審計法》、《預(yù)算法》、《決算法》以及《公庫法》的具體內(nèi)容，并將北洋政府《會計法》與國民政府《會計法》進行比較，，總結(jié)出國民政府時期《會計法》較前者有如下特點：一是擁有更高的會計專門化立法的水平，二是在貫徹執(zhí)行上易于操作，三是在貫徹執(zhí)行時有相關(guān)部門配合的保證。 在會計內(nèi)部控制制度方面，介紹了民國時期的聯(lián)綜組織制度、超然主計制度、財計組織制度以及金庫制度，在介紹聯(lián)綜組織制度時，論述了衛(wèi)挺生與胡善恒兩位學者在圍繞聯(lián)綜組織的建設(shè)問題時在超然、聯(lián)綜、隸屬與會計獨立四方面的不同觀點，對聯(lián)綜組織建設(shè)的爭論促進了中國會計理論的發(fā)展。 在會計核算制度方面，將民國時期分成北洋政府時期與國民政府時期兩個部分，并分別介紹了兩個時期在會計法律制度改革的影響下，會計科目、會計憑證、記賬方法、會計報告四個方面具體方法的改進。 本文之后介紹了民國時期會計制度改良思想與會計制度改革思想，民國時期的會計發(fā)展產(chǎn)生了會計改良派與會計改革派的爭論。當時兩派的爭論非常激烈，導致了當時兩種會計方法并存的局面。雖然改革派與改良派的爭論隨著抗日戰(zhàn)爭的爆發(fā)逐漸停止，但是他們的爭論提出了中國會計發(fā)展道路的選擇問題，并確定了會計的學術(shù)地位，為后來的會計制度改革和會計理論研究帶去了成功的經(jīng)驗。北洋政府時期，政府的無能和帝國主義的侵略使會計制度的發(fā)展受到了牽制，會計制度改革的進程比較緩慢。但在國民政府時期，民族企業(yè)的快速發(fā)展推動了會計制度的發(fā)展。政府為了適應(yīng)經(jīng)濟發(fā)展的需要，對歐美先進會計思想進行學習并對會計制度進行改良。由會計學者發(fā)起的一系列的會計改良工作，會計學者之間的激烈爭論都推進了國民政府會計制度的發(fā)展。 本文最后闡述了民國時期我國引進西方會計制度對當代的啟示，通過總結(jié)民國時期的會計制度可以把握民國時期會計制度的發(fā)展脈絡(luò)，并為當代的會計發(fā)展提供借鑒經(jīng)驗。民國時期，由于中國經(jīng)濟長期處于落后的自然經(jīng)濟狀態(tài)，導致會計發(fā)展延緩，會計工作難以落實。要進行會計發(fā)展，人才是必要條件而中西會計溝通則是有效途徑，在進行會計制度改革的過程中應(yīng)當保持會計法律制度制定機制與執(zhí)行機制的一致性，避免會計制度流于形式。民國時期在對西方會計制度引進的過程中結(jié)合中國實際，與中國古代傳統(tǒng)會計經(jīng)驗進行融合，達到了很好的效果，這對當代的啟示是：一國的會計制度體系受該國歷史、文化、政治、經(jīng)濟的因素的綜合影響。而各個國家在歷史、文化、政治、經(jīng)濟等方面的巨大差異導致其會計制度體系必然要有所差異。我們既不能絕對的排斥外國先進的會計理念，也不能完全照搬其會計制度，而應(yīng)該在吸收國外先進會計制度和會計理念的同時結(jié)合中國的實際進行調(diào)整，從而建立具有中國特色的會計制度體系。
[Abstract]:The period of the Republic of China was the period of the integration of Chinese and western accounting ideas. The accounting system in the Republic of China was the product of the integration of the traditional Chinese accounting system and the advanced western accounting system. The systematic study of the accounting system in this period will help to organize the development process of the accounting system in the period of the Republic of China and grasp the Chinese accounting system. The objective law of entry provides a historical reference for the development of the current accounting system in China. This article mainly uses normative research methods, based on historical data, and examines historical facts, and uses comparative analysis and historical analysis methods to analyze.
This paper begins with the introduction of advanced western accounting legal system, accounting system and financial organization in the late Qing Dynasty, starting with the introduction of the western accounting system during the period of the Republic of China, and systematically introduces the historical background of the accounting system in the period of the Republic of China.
This paper then divides the introduction of western accounting system into three aspects in the period of the Republic of China, which are accounting legal system, accounting internal control system and accounting system, and divided the period of the Republic of China into the period of Beiyang government and the period of the national government, which showed the construction of the accounting system in the period of the Republic of China. The general situation and basic process.
In the legal system of accounting, the specific contents of the accounting law of the people, the people three accounting law, the audit law, the budget law, the final calculation law and the public treasury law are discussed under the influence of the western accounting legal system, and the accounting law of the Beiyang government is compared with the national government's accounting law. It is concluded that the accounting law of the national government period has the following characteristics compared with the former: first, It has higher accounting specialization legislation level. Two, it is easy to operate in carrying out the implementation. Three, it is ensured by relevant departments when carrying out the implementation.
In the internal control system of accounting, this paper introduces the system of the integrated system of the Republic of China, the system of supernatural plan, the system of financial organization and the treasury system. In the introduction of the system of the United State, it is discussed that the two scholars of Wei Zhi Sheng and Hu Shanheng are in transcendence, union, subordination and accounting independence in four aspects of the construction of the United State Organization. From the same point of view, the controversy over the construction of the comprehensive organization has promoted the development of China's accounting theory.
In the accounting system, the period of the Republic of China was divided into two parts of the period of the Beiyang government and the period of the national government, and the improvement of the accounting subjects, accounting vouchers, accounting methods and accounting reports in four aspects was introduced under the influence of the reform of the accounting legal system in the two periods.
After this article, the reform thought of accounting system and the reform thought of accounting system in the period of the Republic of China were introduced. The accounting development in the period of the Republic of China resulted in the debate between the accounting reformers and the accounting reformers. At that time, the dispute between the two schools was very fierce, which led to the coexistence of two kinds of accounting methods at that time. The outbreak of the controversy gradually ceased, but their argument put forward the choice of the road of Chinese accounting development, determined the academic status of accounting, and brought successful experience for the later reform of accounting system and the research of accounting theory. The process of the reform of the accounting system is slow. But in the period of the national government, the rapid development of the national enterprise promoted the development of the accounting system. In order to adapt to the needs of economic development, the government studied advanced accounting ideas in Europe and the United States and improved the accounting system. A series of accounting improvements initiated by accountants, accounting. The heated debate between scholars has promoted the development of the accounting system of the national government.
At the end of this paper, the Enlightenment of the introduction of western accounting system in China during the period of the Republic of China was expounded. By summarizing the accounting system in the period of the Republic of China, we can grasp the development of the accounting system in the period of the Republic of China, and provide experience for the development of the contemporary accounting. In the period of the Republic of China, due to the backward natural economic state in the period of the period of the period of the Republic of China, it led to the meeting. In order to carry out accounting development, accounting development is difficult to implement. In order to carry out accounting development, talent is the necessary condition and the communication between Chinese and western accounting is an effective way. In the process of reforming the accounting system, we should keep the consistency of the accounting legal system and the implementation mechanism and avoid the accounting system in the form of accounting system in the period of the Republic of China. The integration of the Chinese traditional accounting experience in the course of the introduction of degrees has achieved good results. The enlightenment to the present is that the accounting system of a country is influenced by the historical, cultural, political and economic factors of the country, and the great differences in the historical, cultural, political and economic aspects of each country. The system of accounting system must be different. We can neither absolutely repel foreign advanced accounting ideas nor copy the accounting system completely, but we should adjust it in combination with the reality of China at the same time in absorbing foreign advanced accounting system and accounting concept, thus establishing a system of accounting system with Chinese characteristics.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

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