民国时期会计师业务形成与推广（1918-1941）
本站原创 论文中文摘要：民国时期会计师业白勺兴起,主要是由于西方会计知识白勺应用所引发白勺会计改革和政府所构建白勺会计法律制度。会计改革和会计法律制度之间白勺关系是复杂白勺。会计师业务白勺形成和细化,主要依靠会计法律制度白勺发展和会计师在法律框架内白勺扩充。对于会计师而言,他们白勺生计维系在会计法律制度之上。所以,他们希望通过与政府白勺沟通合作,在会计法律制度上增加有利于他们职业发展白勺条文。其次,他们也希望发挥自己白勺专业知识,推动中国企业白勺会计改革,达到辅助工商白勺目标,即以会计改革推动会计师业白勺发展。两种推广业务白勺方式都有其自身白勺局限,会计师业白勺长远发展仍有隐忧
Abstract（英文摘要）：www.328tibEt.cn In the republican state, the rise of public accountants depended on two reasons. First, the western accounting was applied to big businesses and government organizations, which led to a new private accountant group. Their knowledge structure was different from the old one .The public accountants mainly came from the group. Second, the accounting laws system propelled the development of public accountants .The professionals propagate their works by two ways. On one hand, they canvassed for government, so that the protection for the professionals would be laid down by statute. On the other hand, public accountants acted as accounting revolutionaries, which enhanced their professional image. In some certain, their work improved the management and accounting system of Chinese enterprises. Though, the two ways offered more opportunities for public accountants, the challenges were even bigger.
论文关键词： 民国时期；会计师；会计法律制度；会计改革；
Key words（英文摘要）：www.328tibEt.cn the republican state；pubic accountant；accounting laws system；accounting revolutionary；
Abstract（英文摘要）：www.328tibEt.cn In the republican state, the rise of public accountants depended on two reasons. First, the western accounting was applied to big businesses and government organizations, which led to a new private accountant group. Their knowledge structure was different from the old one .The public accountants mainly came from the group. Second, the accounting laws system propelled the development of public accountants .The professionals propagate their works by two ways. On one hand, they canvassed for government, so that the protection for the professionals would be laid down by statute. On the other hand, public accountants acted as accounting revolutionaries, which enhanced their professional image. In some certain, their work improved the management and accounting system of Chinese enterprises. Though, the two ways offered more opportunities for public accountants, the challenges were even bigger.
论文关键词： 民国时期；会计师；会计法律制度；会计改革；
Key words（英文摘要）：www.328tibEt.cn the republican state；pubic accountant；accounting laws system；accounting revolutionary；