中华民国时期会计教育研究

论文中文摘要：会计教育水平的高低是衡量一个国家经济发展的主要标志之一，了解会计教育的起点，研究会计教育的历史根源具有一定的现实意义。通过采用比较研究、历史归纳等方法，从会计发展的历史角度，采阅中国古代会计实践活动的历史资料，分析中国古代会计教育的片断成果，本文认为中国古代会计史是会计实践的历史，系统的会计教育是从中华民国时期开始的。中华民国时期的会计教育事业的主体是由公办会计教育和民间会计教育两个方面组成的，他们是会计教育的主力军，也是会计改革的推动者。公办会计教育是指由政府管理的和公立大学组织实施的会计教育，这类教育具体包括政府会计人员选拔考试、制度规范教育和公立学校教育等几个方面，中华民国政府通过加强会计人员和会计工作的管理，促使会计管理工作科学规范；通过会计审计官员选拔考试来提高会计工作的地位，推动会计教育的普及；通过系统、规范的会计教育来培养会计人才，提高会计人员素质和会计工作的质量；通过举办的簿记讲习所介绍新式会计账册格式与使用，推动会计教育方式的改革；通过创立国立大学，建立会计学科体系来扩大会计教育的范围，培养急需的专门会计人才，促进会计教育的发展。中华民国时期会计教育的另一个主体是民间会计教育，它表现为以专家为龙头创办的私立学校、依托学校创办会计师事务所、兴办会计学刊物的校所刊三位一体的会计教育模式，引导传统会计方式改革，引发会计改革和改良的学术之争，改变了传统会计教育模式。这种以创办事务所、出版刊物和学校教育三位一体的模式在中华民国时期的民办会计教育中相当突出，它将理论学习与实践操作有效结合并成功地运用到会计教育中，丰富了会计教学，推动了中国会计学科的发展
Abstract（英文摘要）： The level of accounting education is one of the main symbols of a nation’s economic development, therefore, it has practical significance to study the starting point and the origin of accounting education history in a country. The conclusion of this thesis is that the history of accounting of ancient China is a history of accounting practice while the systematically accounting education started from the age of the Republic of China, which resulted from a series of comparative study, as well as the historical study in terms of the history of accounting, the historical materials on the practices of accounting in ancient China, the fractional result of accounting education in ancient China are studied.The principal part of accounting education in the period of the Republic of China is composed of public-run and private-run accounting education system, which formed the main forces of accounting education, as well as the active driving force of reform in accounting system. The public accounting education was managed by government and run by public colleges, in which systematical and normal higher accounting education were offered and funded by public finance. The selective examination for government accounting officials, the education of institutions and standards, and academic education of accounting in public colleges were the main parts of the public accounting education system. The government of the Republic of China improved the management of accounting by strengthening the management of accounting personnel; raised the social statue of accounting personnel and populated accounting education by selective examinations of accounting and auditing staff of government departments; trained men for accounting profession and improved the standards of accounting by systematical accounting education; reformed the styles of accounting education by conducting training courses to introduce the formulation of accounting book of new style; developed the accounting education and training specialists by establishing state-run colleges and by enhancing
论文关键词： 中华民国；会计教育；主体；公办；民间；
Key words（英文摘要）： the Republic of China；accounting education；the principal part；state-run；private-run；