南京國民政府時期超然主計制度探析
發(fā)布時間：2018-09-03 18:07
【摘要】：超然主計制度是南京國民政府建立之初創(chuàng)立的一種財計制度，是政府為了有效而積極的監(jiān)督財政，實行的一種具有超然主計和聯(lián)宗組織特征，且將政府歲計、政府會計、政府統(tǒng)計綜合而成的一種統(tǒng)一的財計監(jiān)督制度，稱超然主計制度。 超然主計制度的產(chǎn)生，有其特定的背景和原因，是時代所需要的。古今中外的有關(guān)財政計政制度方面的建設(shè)都給超然主計制度的建立提供了積極的借鑒意義，也為超然主計制度的誕生打下良好的基礎(chǔ)。我國自西周起，已有將計政和財政分開的例子，歐美日等國家的主計制度建設(shè)，，更是豐富且富有創(chuàng)造性，給予超然主計制度很多積極的啟發(fā)和經(jīng)驗。在這個基礎(chǔ)上，以留美學(xué)者衛(wèi)挺生為首的南京國民政府的一些立法人員和會計學(xué)者，在綜合我國當(dāng)時各方面因素的基礎(chǔ)上，提出并建立了超然主計制度。由于制度初創(chuàng)，且當(dāng)時的國內(nèi)外環(huán)境比較復(fù)雜，超然主計制度在成立之初，引起當(dāng)時學(xué)術(shù)界激烈的討論，學(xué)者們各持己見。在激烈的爭辯中，更加深了人們對超然主計制度的認(rèn)識。 超然主計制度在結(jié)構(gòu)和人員設(shè)置上都充分體現(xiàn)了其超然獨立的特點：超然主計的組織機構(gòu)超然，人員的地位超然，人員在執(zhí)行職務(wù)時亦有超然的行使權(quán)。除此之外，超然主計制度還有聯(lián)宗性、連環(huán)性、隸屬性等特點區(qū)別于其它舊的混一的財計組織。這樣一種財計制度本身的設(shè)計是優(yōu)越的，所以在推行初期，發(fā)揮了一定的效用。 但是，超然主計制度作為一種新生的財計制度，它本身還是有很多缺陷和不足。如：主計制度的超然性仍不夠徹底，立法不夠細(xì)致，主計處經(jīng)費安排不甚妥當(dāng)?shù)鹊�。這種制度本身的設(shè)計缺陷使得其在推行過程中的摩擦和矛盾不斷增加。再加上當(dāng)時的政治環(huán)境越來越惡劣：在外日本人有不斷侵略，在內(nèi)國民黨獨裁政府專政腐敗，統(tǒng)治集團內(nèi)部爾虞吾詐，矛盾重重。因此超然主計制度在后期的推行日益陷入舉步維艱的地步并最終流于形式。盡管如此，超然主計制度自身的優(yōu)越性是不可否認(rèn)的，如能提高行政效率且在主計人才的利用和把握上獨樹一幟，給后來我國財計制度的建設(shè)提供了積極的借鑒意義。我們應(yīng)該從中得到啟迪并不斷對會計監(jiān)督制度建設(shè)加以改進(jìn)和完善。
[Abstract]:The system of transcendental accounting is a kind of financial system founded at the beginning of the establishment of Nanjing National Government. It is a kind of financial accounting system that the government implements in order to supervise finance effectively and actively. A unified financial supervision system based on government statistics, which is called transcendental accounting system. The emergence of transcendental accounting system has its specific background and reasons, which is needed by the times. The construction of financial accounting system at all times and in all over the world has provided a positive reference for the establishment of transcendental accounting system and laid a good foundation for the birth of transcendental accounting system. Since the Western Zhou Dynasty, there have been examples of separating government from finance in China. The construction of accounting system in Europe, America and Japan is rich and creative, and gives a lot of positive inspiration and experience to the system of transcendental accounting. On this basis, some legislators and accounting scholars of the Nanjing National Government, headed by Wei Qiansheng, a scholar studying in the United States, put forward and established the system of transcendental accounting on the basis of synthesizing various factors at that time in our country. Because the system was established and the domestic and foreign environment was complex at that time, the transcendental accounting system was established, which caused heated discussion in academic circles at that time, and scholars held their own opinions. In the fierce debate, people deepen the understanding of the transcendental accounting system. The system of transcendental comptroller has fully reflected its detached and independent characteristics in structure and personnel setting: the organizational structure of transcendental comptroller is aloof, the status of personnel is aloof, and personnel have the right to exercise transcendently when performing their duties. In addition, the transcendental accounting system also has the characteristics of associative, serial and subordinate, which are different from other old mixed financial organizations. Such a financial system itself is superior design, so in the initial implementation, played a certain role. However, transcendental accounting system as a new financial system, it still has many defects and shortcomings. Such as: the accounting system is not thorough enough, legislation is not detailed enough, the budget of the Office is not properly arranged and so on. The design defects of the system itself make the friction and contradiction in the process of implementation increasing. In addition, the political environment at that time was getting worse and worse: the Japanese outside the country were constantly invading, the dictatorship of the Kuomintang was corrupt, and there were many contradictions within the ruling group. Therefore, the implementation of the transcendental accounting system in the later stage of increasingly difficult situation and eventually become a mere formality. However, the superiority of the transcendental accounting system is undeniable. If it can improve the administrative efficiency and make a unique use and grasp of the accounting talents, it will provide a positive reference for the later construction of the financial accounting system in our country. We should get inspiration from it and constantly improve and perfect the construction of accounting supervision system.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：K262.9
[Abstract]:The system of transcendental accounting is a kind of financial system founded at the beginning of the establishment of Nanjing National Government. It is a kind of financial accounting system that the government implements in order to supervise finance effectively and actively. A unified financial supervision system based on government statistics, which is called transcendental accounting system. The emergence of transcendental accounting system has its specific background and reasons, which is needed by the times. The construction of financial accounting system at all times and in all over the world has provided a positive reference for the establishment of transcendental accounting system and laid a good foundation for the birth of transcendental accounting system. Since the Western Zhou Dynasty, there have been examples of separating government from finance in China. The construction of accounting system in Europe, America and Japan is rich and creative, and gives a lot of positive inspiration and experience to the system of transcendental accounting. On this basis, some legislators and accounting scholars of the Nanjing National Government, headed by Wei Qiansheng, a scholar studying in the United States, put forward and established the system of transcendental accounting on the basis of synthesizing various factors at that time in our country. Because the system was established and the domestic and foreign environment was complex at that time, the transcendental accounting system was established, which caused heated discussion in academic circles at that time, and scholars held their own opinions. In the fierce debate, people deepen the understanding of the transcendental accounting system. The system of transcendental comptroller has fully reflected its detached and independent characteristics in structure and personnel setting: the organizational structure of transcendental comptroller is aloof, the status of personnel is aloof, and personnel have the right to exercise transcendently when performing their duties. In addition, the transcendental accounting system also has the characteristics of associative, serial and subordinate, which are different from other old mixed financial organizations. Such a financial system itself is superior design, so in the initial implementation, played a certain role. However, transcendental accounting system as a new financial system, it still has many defects and shortcomings. Such as: the accounting system is not thorough enough, legislation is not detailed enough, the budget of the Office is not properly arranged and so on. The design defects of the system itself make the friction and contradiction in the process of implementation increasing. In addition, the political environment at that time was getting worse and worse: the Japanese outside the country were constantly invading, the dictatorship of the Kuomintang was corrupt, and there were many contradictions within the ruling group. Therefore, the implementation of the transcendental accounting system in the later stage of increasingly difficult situation and eventually become a mere formality. However, the superiority of the transcendental accounting system is undeniable. If it can improve the administrative efficiency and make a unique use and grasp of the accounting talents, it will provide a positive reference for the later construction of the financial accounting system in our country. We should get inspiration from it and constantly improve and perfect the construction of accounting supervision system.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：K262.9
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