民国时期会计思想探析
本站原创 论文中文摘要：中华民国时期的会计思想是中国传统会计思想与西方先进会计思想融合的产物,对其进行系统详尽的研究,有助于整理这一时期会计思想的发展脉络,把握会计思想演进的客观规律,从而为我国现阶段会计的发展提供历史借鉴。这篇文章立足史料,查核史实,主要采用规范研究方法,并运用了历史分析法和比较分析法进行分析。以会计思想演变的时间顺序为线索,把民国分为北京政府(1911—1927)和国民政府(1927—1949)两个时期,并贯穿了主要人物的会计思想,来考察民国时期会计思想的变迁过程。我国的会计思想从清末开始有了比较大的转型。1905年,蔡锡勇所著《连环账谱》成为我国第一部论述复式借贷簿记的专著。之后,《银行簿记学》、《理财考镜初稿》等书的出版,为会计思想的转变奠定基础。此时,虽然中国殖民地经济开始深化,但是随着学术界刮起的西学东渐之风,政府开始仿效西方的先进作法,努力改良经济体制,建设自己的财政会计组织和会计制度,摆脱了封建财计组织的缺点,建立了超然主计制度。进入民国时期,会计思想的发展得到了推进。首先,在会计法制化方面,汇集的法律和统一的会计制度开始制定,会计迈入了法制化、规范化、科学化的新时期。钱应清起草的《会计法草案》成为中国会计立法的先驱；北京政府修订的《民三会计法》是中国第一部会计法,成为了中国会计法制化的开端；1935年国民政府颁布了《会计法》,代表了中华民国时期会计立法的最高水平；此外关于截清会计年度的争论,把会计立法推向了。社会经济的发展带动了会计法制化的进步,统治者开始建立统一的会计和财务制度,这是和广大爱国学者所做的努力分不开的。其次,行业会计思想有了较大程度的发展,比较有代表性的行业是银行业和四政业。民国初年,银行的数量开始增加,新式业务经营方式和旧式会计管理模式产生了较大的矛盾,为了促进银行业的顺利发展,谢霖提出了复式记账法,并且主持中国银行、交通银行的会计改良工作,使得银行界在统一会计制度方面走在其他各行业的前列。后来,顾准看到帝国主义对中国银行业的控制不断加强,为了使中国的银行业在艰难的环境中生存发展,他提出了各种破旧立新的改革和务实的想法,为提高银行的办事效率、加强其内部核算等方面做出了贡献。四政包括：铁路、电政、邮政、航政。在北京政府时期,路政会计改良成果最显著,它把旧式官厅会计的核算引上了改良之路；而四政会计在国民政府时期,不论是组织机构还是会计方法都得到了很大程度的改善。四政会计的改良工作是中国改良会计的先声,它为改良中式簿记学提供了经验,总结了教训,给后来的改良中式簿记学派以重要的启示。再次,会计师事业得到发展。起初,谢霖起草的《会计师暂行章程》将会计师这一概念引入中国,推进会计师法制化的发展；徐永祚根据英美会计师的成功经验,将会计师工会引入国内,为中国会计师事业的发展注入活力。随后,潘序伦的会计师事业研究,奚玉书的会计师业务操作思想都为会计师业务的广泛发展做出贡献。民国时期的会计发展,产生了会计改良派与会计改革派的争论,这种争论使当时存在两种会计方法并存的局面,直到抗日战争的爆发,两派的争论才逐渐停止。他们的争论给后世流传了成功的经验：确定了会计的学术地位,提出了中国会计发展道路的选择问题。由于受到外国帝国主义的侵略,加之北京政府的无能,这时会计思想的发展受到了牵制,发展比较缓慢。但在国民政府时期,会计思想得到了迅速的发展。政府学习欧美先进会计思想,爱国知识分子发起的一系列的会计改良工作,会计学者之间的激烈争论,都推进了会计思想的发展。我们在总结民国时期的会计思想发展的规律的同时,也要借鉴其经验。加快当前会计法制化建设,加强中西会计的沟通,树立会计诚信思想,健全发展会计教育工作
Abstract（英文摘要）： The period of the republic of China’s accounting is the mixture of China’s traditional accounting thoughts and advanced western accounting thoughts. Exhaustive research to this period of development can help not only to sorting the development the context, but also hold the objective law of the evolution of accounting thoughts, so as to present accounting development historical reference.The thesis is established on historical data. It is based on summarizing, reorganizing, analying and comparing. The republic of China is divided into two periods:Beijing government(1911-1927) and National government(1927-1949), The clue is the time for accounting thoughts development, and throughout the main characters to examine the accounting period of development process of accounting thoughts.Our accounting thoughts from Qing dynasty began a larger tranormation. In 1905, Xiyong Cai’s "Serial Accounts" has become China’s first part of books which discussing the double entry bookkeeping. Later, the publication of two books("Bank Book-keeping" and "Financial Examination")was the foundation of the accounting thoughts tranormation. At this time, although China began to deepen the colonial economy, but with academia started to study west, the government also began to study it, and he a great efforts to improve economic system, to build their own financial accounting organizations and accounting system. Because of doing these things, the accounting thoughts get rid of the feudal wealth and established the system of the transcendental accounting system.Into the period of the republic of China, the development of accounting thoughts obtained. First, in the aspect of the accounting legalization, law and the uniform accounting system began to draw up, accounting entered a mew period of legalization, standardized, scientific. Yingqing Qian’s book("Draft of Accounting Law") as pioneer of Chinese accounting legislation, The Beijing government revised the accounting law was the first accounting law, it was the beginning of the legalization of accounting, In 1935 the National government promulgated the"Accounting Law", it represents the highest level of accounting legality in the period of the republic of China. The debate of cutting apart the fiscal year he taken accounting legality to the highest level. The development of social economy drive the progress of accounting legalization, because of the patriotic scholars’ efforts, the rulers began to establish a unified accounting and finance system. Secondly, the industry has a greatly degree of accounting ideas of development, the representative of the industry is banking and four businesses. In the early republic, numbers of banks began to set up, there was a big contradict between new and old business. Lin Xie put forward the double entry bookkeeping to promote the ooth development of banking. He took charge of improving the Bank of China and the Bank of Traffic, in doing this banking circles became the forefront of other business of unifying accounting system. Later, Gu Zhun realized that imperiali control continuously strengthen Chinese banking, in order to make Chinese banking in difficult environment for survival and development, he put forward a new reform of shabby and practical ideas, to improve the efficiency of the bank, and strengthen its internal accounting, etc. Four businesses include:railway, electricity, postal, nigation administration. In the period of Beijing government, the most significant achievements of accounting improvement of highways. The government accounting was led the way of improvement. And in the National government, four businesses he a great improvement whether in the national government organization or accounting methods. The improvement of four businesses ge experience, provided the lesson to bookkeeping,and ge improtant inspirations to the later improvement of Chinese book-keeping school. Third, accountant career began to development. At first,Xie Lin drafted "the Accounting Temporary Regulations" introduced the concept of accountant, and promote the development of legal accountant. Yongzuo Xu according to the succesul experiences from England and America, he introduced accountant union, injected vigor to Chinese accountant career development, then, the accountant business accounting research of Xulun Pan, the accountant business operation accounting research of Yushu Xi give a great contribution of accountant business comprehensive development.During the period of the republic of accounting development, produce the debate of improvement and reformist. The argument led to a situation that existed two accounting methods. Until the outbreak of the Anti-Japanese War, the two parties of the dispute he stopped. Their argument was handed down the success experience:ensured the academic status of accounting in China, put forward the development road of the choice of accounting.Because of the invasion of foreign imperiali and the inability of Beijing government,the development of accounting thought which had been restricted was slow down. But in the National government period, the accounting thoughts obtained a rapid development. The government studied the advanced accounting thoughts of Europe and America, patriotic intellectuals launched a series of accounting improvement, the fierce debate between accounting scholars promote the development of accounting. We’ve summed up the law of the development of Accounting Thought, at the same time, we should learn from it’s experiences. Accelerating the construction of Chinese accounting legalization, strengthen the communication, setting up the thought of accounting sincerity, strengthen the development of accounting education.
论文关键词： 会计思想；会计制度；民国时期；
Key words（英文摘要）： Accounting thought；Accounting system；The Period of Republic of China；
Abstract（英文摘要）： The period of the republic of China’s accounting is the mixture of China’s traditional accounting thoughts and advanced western accounting thoughts. Exhaustive research to this period of development can help not only to sorting the development the context, but also hold the objective law of the evolution of accounting thoughts, so as to present accounting development historical reference.The thesis is established on historical data. It is based on summarizing, reorganizing, analying and comparing. The republic of China is divided into two periods:Beijing government(1911-1927) and National government(1927-1949), The clue is the time for accounting thoughts development, and throughout the main characters to examine the accounting period of development process of accounting thoughts.Our accounting thoughts from Qing dynasty began a larger tranormation. In 1905, Xiyong Cai’s "Serial Accounts" has become China’s first part of books which discussing the double entry bookkeeping. Later, the publication of two books("Bank Book-keeping" and "Financial Examination")was the foundation of the accounting thoughts tranormation. At this time, although China began to deepen the colonial economy, but with academia started to study west, the government also began to study it, and he a great efforts to improve economic system, to build their own financial accounting organizations and accounting system. Because of doing these things, the accounting thoughts get rid of the feudal wealth and established the system of the transcendental accounting system.Into the period of the republic of China, the development of accounting thoughts obtained. First, in the aspect of the accounting legalization, law and the uniform accounting system began to draw up, accounting entered a mew period of legalization, standardized, scientific. Yingqing Qian’s book("Draft of Accounting Law") as pioneer of Chinese accounting legislation, The Beijing government revised the accounting law was the first accounting law, it was the beginning of the legalization of accounting, In 1935 the National government promulgated the"Accounting Law", it represents the highest level of accounting legality in the period of the republic of China. The debate of cutting apart the fiscal year he taken accounting legality to the highest level. The development of social economy drive the progress of accounting legalization, because of the patriotic scholars’ efforts, the rulers began to establish a unified accounting and finance system. Secondly, the industry has a greatly degree of accounting ideas of development, the representative of the industry is banking and four businesses. In the early republic, numbers of banks began to set up, there was a big contradict between new and old business. Lin Xie put forward the double entry bookkeeping to promote the ooth development of banking. He took charge of improving the Bank of China and the Bank of Traffic, in doing this banking circles became the forefront of other business of unifying accounting system. Later, Gu Zhun realized that imperiali control continuously strengthen Chinese banking, in order to make Chinese banking in difficult environment for survival and development, he put forward a new reform of shabby and practical ideas, to improve the efficiency of the bank, and strengthen its internal accounting, etc. Four businesses include:railway, electricity, postal, nigation administration. In the period of Beijing government, the most significant achievements of accounting improvement of highways. The government accounting was led the way of improvement. And in the National government, four businesses he a great improvement whether in the national government organization or accounting methods. The improvement of four businesses ge experience, provided the lesson to bookkeeping,and ge improtant inspirations to the later improvement of Chinese book-keeping school. Third, accountant career began to development. At first,Xie Lin drafted "the Accounting Temporary Regulations" introduced the concept of accountant, and promote the development of legal accountant. Yongzuo Xu according to the succesul experiences from England and America, he introduced accountant union, injected vigor to Chinese accountant career development, then, the accountant business accounting research of Xulun Pan, the accountant business operation accounting research of Yushu Xi give a great contribution of accountant business comprehensive development.During the period of the republic of accounting development, produce the debate of improvement and reformist. The argument led to a situation that existed two accounting methods. Until the outbreak of the Anti-Japanese War, the two parties of the dispute he stopped. Their argument was handed down the success experience:ensured the academic status of accounting in China, put forward the development road of the choice of accounting.Because of the invasion of foreign imperiali and the inability of Beijing government,the development of accounting thought which had been restricted was slow down. But in the National government period, the accounting thoughts obtained a rapid development. The government studied the advanced accounting thoughts of Europe and America, patriotic intellectuals launched a series of accounting improvement, the fierce debate between accounting scholars promote the development of accounting. We’ve summed up the law of the development of Accounting Thought, at the same time, we should learn from it’s experiences. Accelerating the construction of Chinese accounting legalization, strengthen the communication, setting up the thought of accounting sincerity, strengthen the development of accounting education.
论文关键词： 会计思想；会计制度；民国时期；
Key words（英文摘要）： Accounting thought；Accounting system；The Period of Republic of China；