昭信于社會(huì):民國(guó)會(huì)計(jì)師與慈善團(tuán)體公信力建設(shè)
發(fā)布時(shí)間：2018-12-16 19:38
【摘要】：會(huì)計(jì)師是民國(guó)時(shí)期新出現(xiàn)的一種以查賬為職業(yè)、以維護(hù)社會(huì)信用為己任的自由職業(yè)者。會(huì)計(jì)師的業(yè)務(wù)范圍與以信用為基石的慈善團(tuán)體有高度的契合點(diǎn),兩者有著廣泛的合作空間。慈善團(tuán)體聘請(qǐng)會(huì)計(jì)師查賬以提升社會(huì)公信力,而會(huì)計(jì)師通過參與慈善活動(dòng)來提高自己的職業(yè)信譽(yù)。民國(guó)時(shí)期,會(huì)計(jì)師除直接參加慈善活動(dòng)外,還為慈善團(tuán)體設(shè)計(jì)會(huì)計(jì)制度;為慈善團(tuán)體查核賬目,出具證明書;當(dāng)社會(huì)對(duì)慈善捐款產(chǎn)生懷疑時(shí),又通過查賬維護(hù)慈善團(tuán)體社會(huì)信用。會(huì)計(jì)師的職業(yè)資格和職業(yè)道德使其成為社會(huì)信用的保障,聘請(qǐng)會(huì)計(jì)師查賬是民國(guó)時(shí)期慈善團(tuán)體提高公信力的有效措施,對(duì)今天慈善組織公信力的建設(shè)也有較強(qiáng)的借鑒意義。
[Abstract]:Accountant is a new freelance who regards checking accounts as profession and maintaining social credit as his duty in the period of the Republic of China. The scope of business of accountants and charitable organizations based on credit have a high degree of convergence, they have a wide range of cooperation space. Charities hire accountants to improve social credibility, and accountants increase their professional credibility by participating in charitable activities. In the period of the Republic of China, accountants not only participated in charity activities directly, but also designed accounting system for charity organizations, checked accounts and issued certificates for charitable organizations. When the community is suspicious of charitable donations, it maintains the social credit of charitable organizations by checking accounts. The professional qualification and professional ethics of accountants make them the guarantee of social credit. Hiring accountants to check accounts is an effective measure to improve the credibility of charitable organizations in the Republic of China. It is also of great significance to the construction of the credibility of charitable organizations today.
【作者單位】： 山東師范大學(xué)歷史與社會(huì)發(fā)展學(xué)院;
【基金】：國(guó)家社科基金項(xiàng)目“近代中國(guó)慈善組織公信力研究”(15BZS019) 山東省社科規(guī)劃項(xiàng)目“山東慈善史”(14CLSJ05)
【分類號(hào)】：K258
本文編號(hào)：2382937
[Abstract]:Accountant is a new freelance who regards checking accounts as profession and maintaining social credit as his duty in the period of the Republic of China. The scope of business of accountants and charitable organizations based on credit have a high degree of convergence, they have a wide range of cooperation space. Charities hire accountants to improve social credibility, and accountants increase their professional credibility by participating in charitable activities. In the period of the Republic of China, accountants not only participated in charity activities directly, but also designed accounting system for charity organizations, checked accounts and issued certificates for charitable organizations. When the community is suspicious of charitable donations, it maintains the social credit of charitable organizations by checking accounts. The professional qualification and professional ethics of accountants make them the guarantee of social credit. Hiring accountants to check accounts is an effective measure to improve the credibility of charitable organizations in the Republic of China. It is also of great significance to the construction of the credibility of charitable organizations today.
【作者單位】： 山東師范大學(xué)歷史與社會(huì)發(fā)展學(xué)院;
【基金】：國(guó)家社科基金項(xiàng)目“近代中國(guó)慈善組織公信力研究”(15BZS019) 山東省社科規(guī)劃項(xiàng)目“山東慈善史”(14CLSJ05)
【分類號(hào)】：K258
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1 雷咸林;;抗戰(zhàn)后寧波慈善團(tuán)體的重建(1945-1949)[J];寧波教育學(xué)院學(xué)報(bào);2013年02期
，本文編號(hào)：2382937
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