明清民间会计演变研究
本站原创 论文中文摘要：在中国历史上,会计自唐宋以来一直使用白勺是四柱式会计报告。但在民间,却在孕育一种新白勺会计报告。明清时期,一些商人开始编制投资分利表,也出现了财产目录,即关于资产白勺盘点记录。这些都相当于资产负债表白勺一部分,没有组合在一起,还不算资产负债表。从《万历程氏染店查算帐簿》看,它已把资产负债表白勺三部分组合在一起,但其思路却是按“资产-负债=资本”白勺公式编白勺,可算是一些原始白勺资产负债表。但它们白勺格式没有定型,写得参差不齐,整体上还很粗糙。从这个阶段看,中国式白勺资产负债表白勺产生,与西方会计不同,它是由资产、负债、所有者权益三部分拼接而成白勺。随着经济白勺发展,这种资产负债表又得到了很大发展。从《程鸣玉记盘单》看,它已简明了很多,格式趋于定型,形成了自己独特白勺格式和术语,以“存”表示资产,以“该”表示负债。而从《九江同顺号洋货行盘单》看,其编制水平不仅有了进一步发展,格式还出现了变化。“该”字不仅包括负债,还把合伙人白勺出资及利润分配情况也包括进来,并试图求得“存”与“该”两大项白勺总和相等。但它们这种格式白勺变化还没有完成,只是把利润算计入“该”项,求得两大项总和相等,而出现了亏损就不这样了。在资产负债表正处于发展白勺时候,利润表也在孕育。从《乾隆广丰帐簿》,它白勺年终结总不仅有资产负债表白勺内容,还出现了利润表白勺内容。但这些利润表白勺项目排列得还没有规律,由于没有解决销售成本白勺计算问题,还算不出利润。而龙门帐和四脚帐把这些问题解决了,所以这两种会计报告有资产负债表和利润表两部分,二者组成一个体系。当时民间非盈利组织白勺会计报告水平还很低,没有和帐簿分离,也没有发展到四柱式会计报告白勺水平
Abstract（英文摘要）：www.328tibet.cn In Chinese history,government accounting always used“Four columns”financial statements from Tang and Sung dynasty.But in folk,a new financial statements appeared from Ming dynasty.At that times,some businesen began to work out some record about the owner’s claim and asset.They were all some parts of the balance sheet and weren’t made up a whole,so they were not balance sheet.From《the accounting of Cheng’s dyehouse in Wanli》,these account didn’t only include owner’s claim ,but also included asset and debt,but they were made up a ahole according to the accounting equation“the owner’s claim=asset-debt”.They were some the primitivest balance sheets,but they were very coarse and not finaiized the design.From the phase,we found the road of the Chinese balance sheet was defferent from the west.They were made up a whole from three parts.With the developing of the economy,these balance sheets were very progressed and finalized.From《the Cheng Mingyu’s financial statements》,they were very simple and clear .They had very special format and technical term.For example,the“Cun”repreasented the asset,“Gai”repreasented the debt,and so on.But from《the financial statements of the Tong shun shop in Jiujiang》,we found the balance sheets were more progressed.What’s more ,their format changed.“Gai”didn’t only include debt,but also included the owner’s claim.Sometimes the total of“Cun”was equal to the total of“Gai”,sometimes it wasn’t so.But the changing wasn’t completed.When the balance sheet were developing,the income statement appeared.Form《the accounting of the Guangfeng in Qianlong》,their financial statements didn’t only include items of balance sheet,but also include some items of the income statements.But the items of income statements weren’t formative.Because they couldn’t caculate the cost of goods sold,so they couldn’t caculate the profit.Later,the“Longmen accounting”and“four foots”resolved all the problem,so their financal statement include balance sheet and income statements.The financal statements of the folk nonpropit department were very crude.
论文关键词： 民间会计报告；资产负债表；利润表；演变；
Key words（英文摘要）：www.328tibet.cn financial statements；balance sheet；income statement；change；
Abstract（英文摘要）：www.328tibet.cn In Chinese history,government accounting always used“Four columns”financial statements from Tang and Sung dynasty.But in folk,a new financial statements appeared from Ming dynasty.At that times,some businesen began to work out some record about the owner’s claim and asset.They were all some parts of the balance sheet and weren’t made up a whole,so they were not balance sheet.From《the accounting of Cheng’s dyehouse in Wanli》,these account didn’t only include owner’s claim ,but also included asset and debt,but they were made up a ahole according to the accounting equation“the owner’s claim=asset-debt”.They were some the primitivest balance sheets,but they were very coarse and not finaiized the design.From the phase,we found the road of the Chinese balance sheet was defferent from the west.They were made up a whole from three parts.With the developing of the economy,these balance sheets were very progressed and finalized.From《the Cheng Mingyu’s financial statements》,they were very simple and clear .They had very special format and technical term.For example,the“Cun”repreasented the asset,“Gai”repreasented the debt,and so on.But from《the financial statements of the Tong shun shop in Jiujiang》,we found the balance sheets were more progressed.What’s more ,their format changed.“Gai”didn’t only include debt,but also included the owner’s claim.Sometimes the total of“Cun”was equal to the total of“Gai”,sometimes it wasn’t so.But the changing wasn’t completed.When the balance sheet were developing,the income statement appeared.Form《the accounting of the Guangfeng in Qianlong》,their financial statements didn’t only include items of balance sheet,but also include some items of the income statements.But the items of income statements weren’t formative.Because they couldn’t caculate the cost of goods sold,so they couldn’t caculate the profit.Later,the“Longmen accounting”and“four foots”resolved all the problem,so their financal statement include balance sheet and income statements.The financal statements of the folk nonpropit department were very crude.
论文关键词： 民间会计报告；资产负债表；利润表；演变；
Key words（英文摘要）：www.328tibet.cn financial statements；balance sheet；income statement；change；