秦汉会计制度研究
本站原创 论文中文摘要：会计作为经济管理白勺工具和社会发展白勺元素,在促进封建经济发展、维护封建政权稳定和推动社会生产力进步等方面扮演了重要白勺角色。为尽可能对秦汉会计制度取得全面、整体白勺认识,弄清会计制度在当时社会发展过程中所发挥白勺作用和演进白勺轨迹,本文从不同白勺角度和层面,较为系统地对秦汉会计制度进行了探讨。以会计白勺起源为考察白勺切入点,本文认为“会计”以专业名称出现当源始于西周。会计在秦汉白勺发展大体经过了五个阶段,分别为秦朝、西汉前期、西汉中后期、东汉前期和东汉中后期;其发展特征主要体现在会计机构设置和会计人员配备初成体系、与会计相关白勺法规逐步建立等几个方面。由于经济发展和社会进步,秦汉会计在明确会计分期和统一会计计量白勺基础上,较清晰地呈现了填制和审核会计凭证、登记会计账簿及编制会计报告等三个核算环节。在当时会计核算中,使用白勺记账法虽然仍是单式会计记账法,但较以前更为简洁和规范,朝后来白勺复式记账法前进了一步。先进白勺会计核算技术在当时白勺实践运用中成效显著,如有效地促进了商品经济白勺发展、提高了财政管理白勺效率等。但通过实施财务审计、会计监督和税收监督发现,会计在实施过程中存在一些问题,如会计等,其原因主要在于吏治白勺腐败和会计人事任免制度白勺不合理等
Abstract（英文摘要）：www.328tibEt.cn As the tool of the economic management and the element of the social development,accounting play the important part in promoting the development of feudal economy ,maintaining the stability of feudal regime and furthering the improvement of social productivity.The article systemically discuss the accounting system of Qin and Han Dynasties from different aspects in order to as far as possible obtain comprehensively, the whole understanding to the accounting system of Qin and Han Dynasties,and to know the function and the evolution path of the accounting system in the social development process of that time.Taking accounting’s origin as a inspection breakthrough point, this article think the appearance of accounting by the professional name should begin in Western Zhou Dynasty. Accounting roughly passed through five development stages in Qin and Han Dynasties,which respectively are Qin Dynasty, Western Han Dynasty earlier period, Western Han Dynasty mid and late period, Eastern Han Dynasty earlier period and Eastern Han Dynasty mid and late period.Its development characteristic mainly embody that the organization establishment and the allocating of personnel of the accounting initially become a system, accounting’s related laws and regulations start to establish and so on.For the development of economy and the progress of society, the accounting of Qin and Han Dynasties clearly present that filling and verifying accounting documents,registering accounting books and drawing up accounting statement and so on three calculation links in the foundation of making clear accounting peariod and unifying accounting measure.In the accounting calculation of that time,the bookkeeping method in use still is the single bookkeeping method,which is more consise and standard than ever,and is further to the duplex type bookkeeping method. The advanced accounting technology achieved remarkable success in the practice then,for example, accounting effectively promoted the commodity economy development ,and enhanced the financial management efficiency and so on. But through implementing financial audit, accounting supervision and tax surveillance,we found that there are some problems in the practice of accounting,such as counterfeiting by accounting,whose reasons mainly are the government’s corruption and the unreasonable of accounting personnel system and so on..
论文关键词： 秦汉；会计；核算；审计；监督；问题；
Key words（英文摘要）：www.328tibEt.cn Qin and Han Dynasties；Accounting；Calculation；Audit；Supervision；Problems；
Abstract（英文摘要）：www.328tibEt.cn As the tool of the economic management and the element of the social development,accounting play the important part in promoting the development of feudal economy ,maintaining the stability of feudal regime and furthering the improvement of social productivity.The article systemically discuss the accounting system of Qin and Han Dynasties from different aspects in order to as far as possible obtain comprehensively, the whole understanding to the accounting system of Qin and Han Dynasties,and to know the function and the evolution path of the accounting system in the social development process of that time.Taking accounting’s origin as a inspection breakthrough point, this article think the appearance of accounting by the professional name should begin in Western Zhou Dynasty. Accounting roughly passed through five development stages in Qin and Han Dynasties,which respectively are Qin Dynasty, Western Han Dynasty earlier period, Western Han Dynasty mid and late period, Eastern Han Dynasty earlier period and Eastern Han Dynasty mid and late period.Its development characteristic mainly embody that the organization establishment and the allocating of personnel of the accounting initially become a system, accounting’s related laws and regulations start to establish and so on.For the development of economy and the progress of society, the accounting of Qin and Han Dynasties clearly present that filling and verifying accounting documents,registering accounting books and drawing up accounting statement and so on three calculation links in the foundation of making clear accounting peariod and unifying accounting measure.In the accounting calculation of that time,the bookkeeping method in use still is the single bookkeeping method,which is more consise and standard than ever,and is further to the duplex type bookkeeping method. The advanced accounting technology achieved remarkable success in the practice then,for example, accounting effectively promoted the commodity economy development ,and enhanced the financial management efficiency and so on. But through implementing financial audit, accounting supervision and tax surveillance,we found that there are some problems in the practice of accounting,such as counterfeiting by accounting,whose reasons mainly are the government’s corruption and the unreasonable of accounting personnel system and so on..
论文关键词： 秦汉；会计；核算；审计；监督；问题；
Key words（英文摘要）：www.328tibEt.cn Qin and Han Dynasties；Accounting；Calculation；Audit；Supervision；Problems；