战后广东省会计事业研究（1946-1949）

发布时间：2018-05-16 21:34

本文选题：战后 + 广东省　；参考：《暨南大学》2013年硕士论文

【摘要】：近代广东会计事业的发展处于各省的前列。抗日战争胜利后，经济问题的处理和秩序的整顿都对新式会计提出了需求。针对于此，广东省政府完善了会计制度和法令，使政府会计、金融会计和工商业会计都取得了长足的发展。粤省政府对会计人员十分重视，从选拔考核到职业规范，，都制定了相关章程和法令。此外，粤省政府对会计师的管理也更加规范，制定了会计师检核标准。会计师群体亦活跃于战后，在业务开展、学术研究、对外交往等方面都有所建树。由于持续的通货膨胀，币值动荡剧烈，使得新式会计的推行没有稳定的经济环境。1948年币制改革，币种的改变使折合后的实际资本额严重缩水，账务中的记载失去了意义，会计也随之失去了操作空间。
[Abstract]:The development of modern Guangdong accounting is in the forefront of the provinces. After the victory of the War of Resistance against Japan, the handling of economic problems and the rectification of order put forward the demand for new accounting. In view of this, the Guangdong Provincial Government has perfected the accounting system and laws, which has made great progress in government accounting, financial accounting and industrial and commercial accounting. Guangdong Provincial Government attaches great importance to accountants, from selection and assessment to professional norms, have formulated relevant regulations and decrees. In addition, the Guangdong Provincial Government's management of accountants is more standardized, accounting audit standards have been formulated. Accountants are also active in postwar, in business development, academic research, foreign exchanges and other aspects have made achievements. Because of persistent inflation and severe currency instability, the implementation of new accounting has no stable economic environment. In 1948, the reform of the currency system and the change of currency made the actual capital after conversion seriously reduced, and the records in the accounts became meaningless. Accounting also lost the operation space.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：K266;F233

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