《周礼》中会计制度初探
本站原创 论文中文摘要：《周礼》是我国重要白勺先秦典籍之一,在该书中包涵着丰富白勺会计管理、会计核算等内容,是研究中国古代会计制度所不可或缺白勺资料。本文在吸收前辈学者研究成果白勺基础上,运用各种文献、竹简材料,以《周礼》一书为主体,系统研究其中白勺会计制度及其相关问题。本文主要从《周礼》所载白勺“会计”白勺含义、会计职官体系、财政收支与会计操作规则、会计簿书及会计制度在《周礼》财政体系中白勺意义等这几个方面进行系统研究。通过系统整理《周礼》中会计制度白勺材料,对《周礼》中白勺会计问题进行探讨
Abstract（英文摘要）：www.328tibet.cn "Zhou-li" is an important pre-Qin’s literature, it has the very high research value and recorded massively about the accounting system content in the book. "Zhou-li" center records the accounting system, not merely refers to accountant to record the account, the calculation aspect content, in fact it was also at that time the dynasty economic accounting foundation with the social politics, the law, the financial economy development has the very complicated relation in particular. It influences on social, economics, politics, laws and so on profoundly.In the foreword, this article key carries on the summary to predecessor’s correlation research, and according to "Zhou-li"center to accountant’s record, "accountant" the definition carries on summary. While gains the value from senior’s conclusion,also proposed some insufficient the place worthdiscussing.The main text altogether is divided four chapters the accountingsystem which center records to "Zhou-li" to perform to discuss:In the first chapter is explained "Zhou-li" center carries accountant official. Center accountant the official carries on the classification to "Zhou-li". Mainly divides into four big kinds, Firstly, the Dazai, Xiaozai and Zaifu economic assesent functions. Secondly,Fuku departments, Thirdly,the handicraft sector. Fouthly, the audit department. Aggregate respectively, cited the accounting Officials of various departments, and expounded between the accounting departments and others departments,as well as the relations between them. In the second chapter elaborates "Zhou-li" center accountant the operating instruction aspect content. Through the financial income and expenditure, accounting terminology, standardized accounting practices were the four fiscal revenue and expenditure accounting and operating rules. Not only ensure the revenue and expenditure dynasty revenue, but also limits the dynasty financial expenditure, accounting operations accounting rules ensure that the activities of the dynasty in an orderly manner, and they are the accounting system implemented effectively guarantee, "Zhou Li" in the economy activities to the foundation.In the third chapter elaborates "Zhou-li" the center meeting accounts book through the accounting books of the type, the books of accounts of the other names on the classification of accounting books, the books of accounts of the production, and was kept on a description. Such as "Richen" "Yueyao" "Suihui". "Yao" ."Yaohui", "Zong", "Fanshu" often said the accounting books In "Zhou-li". Accounting books of the property into the custody of the accounting books and accounting books of account books. Accounting for the production of books was kept in the "Zhouli" which has specific procedures.In the fourth chapter dicuss of the accounting system of the fiscal system significance performs in "Zhou-li". Firstly, the books of accounts of the state "three-year plan" is the main basis of the country. Secondly, the national economic accounting is indispensable to the proper functioning of the functional departments. Thirdly, accounting books is the main basis for economic evaluation.
论文关键词： 春秋战国；《周礼》；会计制度；
Abstract（英文摘要）：www.328tibet.cn "Zhou-li" is an important pre-Qin’s literature, it has the very high research value and recorded massively about the accounting system content in the book. "Zhou-li" center records the accounting system, not merely refers to accountant to record the account, the calculation aspect content, in fact it was also at that time the dynasty economic accounting foundation with the social politics, the law, the financial economy development has the very complicated relation in particular. It influences on social, economics, politics, laws and so on profoundly.In the foreword, this article key carries on the summary to predecessor’s correlation research, and according to "Zhou-li"center to accountant’s record, "accountant" the definition carries on summary. While gains the value from senior’s conclusion,also proposed some insufficient the place worthdiscussing.The main text altogether is divided four chapters the accountingsystem which center records to "Zhou-li" to perform to discuss:In the first chapter is explained "Zhou-li" center carries accountant official. Center accountant the official carries on the classification to "Zhou-li". Mainly divides into four big kinds, Firstly, the Dazai, Xiaozai and Zaifu economic assesent functions. Secondly,Fuku departments, Thirdly,the handicraft sector. Fouthly, the audit department. Aggregate respectively, cited the accounting Officials of various departments, and expounded between the accounting departments and others departments,as well as the relations between them. In the second chapter elaborates "Zhou-li" center accountant the operating instruction aspect content. Through the financial income and expenditure, accounting terminology, standardized accounting practices were the four fiscal revenue and expenditure accounting and operating rules. Not only ensure the revenue and expenditure dynasty revenue, but also limits the dynasty financial expenditure, accounting operations accounting rules ensure that the activities of the dynasty in an orderly manner, and they are the accounting system implemented effectively guarantee, "Zhou Li" in the economy activities to the foundation.In the third chapter elaborates "Zhou-li" the center meeting accounts book through the accounting books of the type, the books of accounts of the other names on the classification of accounting books, the books of accounts of the production, and was kept on a description. Such as "Richen" "Yueyao" "Suihui". "Yao" ."Yaohui", "Zong", "Fanshu" often said the accounting books In "Zhou-li". Accounting books of the property into the custody of the accounting books and accounting books of account books. Accounting for the production of books was kept in the "Zhouli" which has specific procedures.In the fourth chapter dicuss of the accounting system of the fiscal system significance performs in "Zhou-li". Firstly, the books of accounts of the state "three-year plan" is the main basis of the country. Secondly, the national economic accounting is indispensable to the proper functioning of the functional departments. Thirdly, accounting books is the main basis for economic evaluation.
论文关键词： 春秋战国；《周礼》；会计制度；