本文選題：民國(guó)時(shí)期 + 西方會(huì)計(jì)　； 參考：《江西財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：中華民國(guó)時(shí)期是中西方會(huì)計(jì)思想融合的時(shí)期，民國(guó)的會(huì)計(jì)制度是傳統(tǒng)的中式會(huì)計(jì)制度與先進(jìn)的西式會(huì)計(jì)制度相互融合的產(chǎn)物，對(duì)這一時(shí)期的會(huì)計(jì)制度進(jìn)行系統(tǒng)的研究，有助于整理民國(guó)時(shí)期會(huì)計(jì)制度的發(fā)展歷程并把握中式會(huì)計(jì)制度演進(jìn)的客觀規(guī)律，從而為當(dāng)前我國(guó)會(huì)計(jì)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(shí)，并運(yùn)用了比較分析法和歷史分析法進(jìn)行分析。 本文以清朝末期對(duì)西方先進(jìn)的會(huì)計(jì)法律制度、會(huì)計(jì)核算制度和財(cái)計(jì)組織的引進(jìn)為起點(diǎn)，從民國(guó)時(shí)期引進(jìn)西方會(huì)計(jì)制度的原因入手，系統(tǒng)介紹了民國(guó)時(shí)期會(huì)計(jì)制度的歷史背景。 本文接著將民國(guó)時(shí)期引進(jìn)西方會(huì)計(jì)制度分成三個(gè)方面，分別是會(huì)計(jì)法律制度、會(huì)計(jì)內(nèi)部控制制度和會(huì)計(jì)核算制度進(jìn)行研究，并將民國(guó)時(shí)期分為北洋政府時(shí)期和國(guó)民政府時(shí)期進(jìn)行了系統(tǒng)敘述，較為全面地展現(xiàn)了民國(guó)時(shí)期會(huì)計(jì)制度建設(shè)的總體狀況和基本過程。 在會(huì)計(jì)法律制度方面，論述了在西方會(huì)計(jì)法律制度影響下《民三會(huì)計(jì)法》、《審計(jì)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(huì)計(jì)法》與國(guó)民政府《會(huì)計(jì)法》進(jìn)行比較，，總結(jié)出國(guó)民政府時(shí)期《會(huì)計(jì)法》較前者有如下特點(diǎn)：一是擁有更高的會(huì)計(jì)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(shí)有相關(guān)部門配合的保證。 在會(huì)計(jì)內(nèi)部控制制度方面，介紹了民國(guó)時(shí)期的聯(lián)綜組織制度、超然主計(jì)制度、財(cái)計(jì)組織制度以及金庫制度，在介紹聯(lián)綜組織制度時(shí)，論述了衛(wèi)挺生與胡善恒兩位學(xué)者在圍繞聯(lián)綜組織的建設(shè)問題時(shí)在超然、聯(lián)綜、隸屬與會(huì)計(jì)獨(dú)立四方面的不同觀點(diǎn)，對(duì)聯(lián)綜組織建設(shè)的爭(zhēng)論促進(jìn)了中國(guó)會(huì)計(jì)理論的發(fā)展。 在會(huì)計(jì)核算制度方面，將民國(guó)時(shí)期分成北洋政府時(shí)期與國(guó)民政府時(shí)期兩個(gè)部分，并分別介紹了兩個(gè)時(shí)期在會(huì)計(jì)法律制度改革的影響下，會(huì)計(jì)科目、會(huì)計(jì)憑證、記賬方法、會(huì)計(jì)報(bào)告四個(gè)方面具體方法的改進(jìn)。 本文之后介紹了民國(guó)時(shí)期會(huì)計(jì)制度改良思想與會(huì)計(jì)制度改革思想，民國(guó)時(shí)期的會(huì)計(jì)發(fā)展產(chǎn)生了會(huì)計(jì)改良派與會(huì)計(jì)改革派的爭(zhēng)論。當(dāng)時(shí)兩派的爭(zhēng)論非常激烈，導(dǎo)致了當(dāng)時(shí)兩種會(huì)計(jì)方法并存的局面。雖然改革派與改良派的爭(zhēng)論隨著抗日戰(zhàn)爭(zhēng)的爆發(fā)逐漸停止，但是他們的爭(zhēng)論提出了中國(guó)會(huì)計(jì)發(fā)展道路的選擇問題，并確定了會(huì)計(jì)的學(xué)術(shù)地位，為后來的會(huì)計(jì)制度改革和會(huì)計(jì)理論研究帶去了成功的經(jīng)驗(yàn)。北洋政府時(shí)期，政府的無能和帝國(guó)主義的侵略使會(huì)計(jì)制度的發(fā)展受到了牽制，會(huì)計(jì)制度改革的進(jìn)程比較緩慢。但在國(guó)民政府時(shí)期，民族企業(yè)的快速發(fā)展推動(dòng)了會(huì)計(jì)制度的發(fā)展。政府為了適應(yīng)經(jīng)濟(jì)發(fā)展的需要，對(duì)歐美先進(jìn)會(huì)計(jì)思想進(jìn)行學(xué)習(xí)并對(duì)會(huì)計(jì)制度進(jìn)行改良。由會(huì)計(jì)學(xué)者發(fā)起的一系列的會(huì)計(jì)改良工作，會(huì)計(jì)學(xué)者之間的激烈爭(zhēng)論都推進(jìn)了國(guó)民政府會(huì)計(jì)制度的發(fā)展。 本文最后闡述了民國(guó)時(shí)期我國(guó)引進(jìn)西方會(huì)計(jì)制度對(duì)當(dāng)代的啟示，通過總結(jié)民國(guó)時(shí)期的會(huì)計(jì)制度可以把握民國(guó)時(shí)期會(huì)計(jì)制度的發(fā)展脈絡(luò)，并為當(dāng)代的會(huì)計(jì)發(fā)展提供借鑒經(jīng)驗(yàn)。民國(guó)時(shí)期，由于中國(guó)經(jīng)濟(jì)長(zhǎng)期處于落后的自然經(jīng)濟(jì)狀態(tài)，導(dǎo)致會(huì)計(jì)發(fā)展延緩，會(huì)計(jì)工作難以落實(shí)。要進(jìn)行會(huì)計(jì)發(fā)展，人才是必要條件而中西會(huì)計(jì)溝通則是有效途徑，在進(jìn)行會(huì)計(jì)制度改革的過程中應(yīng)當(dāng)保持會(huì)計(jì)法律制度制定機(jī)制與執(zhí)行機(jī)制的一致性，避免會(huì)計(jì)制度流于形式。民國(guó)時(shí)期在對(duì)西方會(huì)計(jì)制度引進(jìn)的過程中結(jié)合中國(guó)實(shí)際，與中國(guó)古代傳統(tǒng)會(huì)計(jì)經(jīng)驗(yàn)進(jìn)行融合，達(dá)到了很好的效果，這對(duì)當(dāng)代的啟示是：一國(guó)的會(huì)計(jì)制度體系受該國(guó)歷史、文化、政治、經(jīng)濟(jì)的因素的綜合影響。而各個(gè)國(guó)家在歷史、文化、政治、經(jīng)濟(jì)等方面的巨大差異導(dǎo)致其會(huì)計(jì)制度體系必然要有所差異。我們既不能絕對(duì)的排斥外國(guó)先進(jìn)的會(huì)計(jì)理念，也不能完全照搬其會(huì)計(jì)制度，而應(yīng)該在吸收國(guó)外先進(jìn)會(huì)計(jì)制度和會(huì)計(jì)理念的同時(shí)結(jié)合中國(guó)的實(shí)際進(jìn)行調(diào)整，從而建立具有中國(guó)特色的會(huì)計(jì)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(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

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