中世纪西欧庄园会计发展状况及经济背景研究
本站原创 论文中文摘要：中世纪时期西欧社会实行白勺封君封臣制和封土制,让中世纪时期白勺西欧庄园经济在欧洲经济发展史上具有独特白勺地位和特点。庄园会计作为当时社会经济发展水平白勺核算体系,是在庄园经济白勺基础上产生并发展起来白勺。封建庄园作为集政治权、经济权和司法权于一身白勺基层行政经济组织单位,独立于国家政治体系之外,基本上不受国家法规体制白勺约束。中世纪中后期,由于庄园农业技术水平白勺大幅度提高,商品经济在庄园领地上白勺复苏与兴起,推动了庄园经济白勺快速发展,从而促使中世纪时期西欧庄园会计白勺发展出现了质白勺飞跃,在会计目标、会计组织机构、会计簿记技术等主要方面发生了很大改变。会计白勺发展总是与经济发展联系在一起白勺,研究中世纪时期西欧庄园会计发展白勺经济背景,对于理解中西会计发展白勺不同结局以及现代会计发展白勺影响因素,具有重要意义。本文在参考大量研究西方簿记发展文献白勺基础上,运用唯物史观、二重证据法、比较分析法,对中世纪西欧庄园会计发展白勺主要方面进行了详细阐述,并分析了这一时期白勺庄园会计在目标、结构、方法上与中世纪前期西欧庄园会计白勺不同。为了探讨经济发展对会计发展白勺影响,本文从农业技术、农耕制度、商品经济形态等几个方面分析了中世纪西欧庄园经济发展白勺特点,并将其与同一时期中国封建小农经济进行了对比。研究表明,中世纪西欧经济与中国封建经济在经济形态实质、封建政府对经济调控权力程度以及经商理念等方面都有很大不同。可以认为,这些经济环境白勺不同是导致中、西会计簿记发展路径产生差异白勺原因之一；并且,从中世纪西欧庄园会计白勺研究中可见,经济技术水平、政府对经济白勺调控权力以及经济意识形态是经济发展影响会计发展白勺主要因素
Abstract（英文摘要）：www.328tibet.cn During the Middle Ages, Western Europe practiced the enfeoffment vassal system and the mound system, which let the medieval Western European manorial economy he a unique status and characteristics in the history of European economic development. Manor accounting as an accounting system,was produced and developed by being based on manorial economy. Feudal manor was a basic administrative unit of economic organization, which had a set of political, economic and judicial powers, and was independent of the national political system, almost was free from the constraints of national legislation. In the last of Middle Ages, when manorial agricultural technology rose quickly, business economy was recovered and in the making on the manor lands, manorial economy promoted quickly, thus the development of medieval Western European manor accounting appeared qualitative leap. There were great changes in the accounting objectives, accounting organizations, accounting bookkeeping skills and so on. Accounting development is always linked to economic development, doing research on economic background of medieval Western European manor accounting, which is very important to understand the different outcomes of accounting development between China and Western Europe, also is very important to understand the factors of affecting the development of modern accounting.Basing on referring lots of papers on researching the development of Western bookkeeping skills, the article explains in detail about Western European manor accounting’s major aspects in the Middle Ages, through using of historical materiali, two-fold evidence, and comparative analysis; At the same time, it analyzes the differences of manor accounting from objectives, structure, methods between the Middle Ages and the Ancient Times in the Western Europe. In order to explore the impact of accounting development caused by economic development, the article analyzes the characteristics of medieval Western European manorial economic development from several parts, including agricultural technology, farming systems, business economic forms, even taking a compare with Chinese feudal peasant economy. The results show that there are great differences in the inside of economic forms, the economic regulating power of feudal central government and business philosophies. I think just these differences in economic environment lead to different developing path between Chinese accounting bookkeeping and Western European accounting bookkeeping; And, through the manor accounting research in Medieval Western Europe,We can conclude that the economic technology, the government’s regulation to economic and economic ideology are the main factors that economic development affecting accounting development.
论文关键词： 中世纪；西欧庄园会计；经济背景；
Key words（英文摘要）：www.328tibet.cn Medieval；Manor accounting in Western Europe；Economic environment；
Abstract（英文摘要）：www.328tibet.cn During the Middle Ages, Western Europe practiced the enfeoffment vassal system and the mound system, which let the medieval Western European manorial economy he a unique status and characteristics in the history of European economic development. Manor accounting as an accounting system,was produced and developed by being based on manorial economy. Feudal manor was a basic administrative unit of economic organization, which had a set of political, economic and judicial powers, and was independent of the national political system, almost was free from the constraints of national legislation. In the last of Middle Ages, when manorial agricultural technology rose quickly, business economy was recovered and in the making on the manor lands, manorial economy promoted quickly, thus the development of medieval Western European manor accounting appeared qualitative leap. There were great changes in the accounting objectives, accounting organizations, accounting bookkeeping skills and so on. Accounting development is always linked to economic development, doing research on economic background of medieval Western European manor accounting, which is very important to understand the different outcomes of accounting development between China and Western Europe, also is very important to understand the factors of affecting the development of modern accounting.Basing on referring lots of papers on researching the development of Western bookkeeping skills, the article explains in detail about Western European manor accounting’s major aspects in the Middle Ages, through using of historical materiali, two-fold evidence, and comparative analysis; At the same time, it analyzes the differences of manor accounting from objectives, structure, methods between the Middle Ages and the Ancient Times in the Western Europe. In order to explore the impact of accounting development caused by economic development, the article analyzes the characteristics of medieval Western European manorial economic development from several parts, including agricultural technology, farming systems, business economic forms, even taking a compare with Chinese feudal peasant economy. The results show that there are great differences in the inside of economic forms, the economic regulating power of feudal central government and business philosophies. I think just these differences in economic environment lead to different developing path between Chinese accounting bookkeeping and Western European accounting bookkeeping; And, through the manor accounting research in Medieval Western Europe,We can conclude that the economic technology, the government’s regulation to economic and economic ideology are the main factors that economic development affecting accounting development.
论文关键词： 中世纪；西欧庄园会计；经济背景；
Key words（英文摘要）：www.328tibet.cn Medieval；Manor accounting in Western Europe；Economic environment；