民国时期引进西方会计制度探析

发布时间：2018-05-20 19:56

本文选题：民国时期 + 西方会计　；参考：《江西财经大学》2013年硕士论文

【摘要】：中华民国时期是中西方会计思想融合的时期，民国的会计制度是传统的中式会计制度与先进的西式会计制度相互融合的产物，对这一时期的会计制度进行系统的研究，有助于整理民国时期会计制度的发展历程并把握中式会计制度演进的客观规律，从而为当前我国会计制度的发展提供历史借鉴。这篇文章主要采用规范研究方法，立足史料，查核史实，并运用了比较分析法和历史分析法进行分析。本文以清朝末期对西方先进的会计法律制度、会计核算制度和财计组织的引进为起点，从民国时期引进西方会计制度的原因入手，系统介绍了民国时期会计制度的历史背景。本文接着将民国时期引进西方会计制度分成三个方面，分别是会计法律制度、会计内部控制制度和会计核算制度进行研究，并将民国时期分为北洋政府时期和国民政府时期进行了系统叙述，较为全面地展现了民国时期会计制度建设的总体状况和基本过程。在会计法律制度方面，论述了在西方会计法律制度影响下《民三会计法》、《审计法》、《预算法》、《决算法》以及《公库法》的具体内容，并将北洋政府《会计法》与国民政府《会计法》进行比较，，总结出国民政府时期《会计法》较前者有如下特点：一是拥有更高的会计专门化立法的水平，二是在贯彻执行上易于操作，三是在贯彻执行时有相关部门配合的保证。在会计内部控制制度方面，介绍了民国时期的联综组织制度、超然主计制度、财计组织制度以及金库制度，在介绍联综组织制度时，论述了卫挺生与胡善恒两位学者在围绕联综组织的建设问题时在超然、联综、隶属与会计独立四方面的不同观点，对联综组织建设的争论促进了中国会计理论的发展。在会计核算制度方面，将民国时期分成北洋政府时期与国民政府时期两个部分，并分别介绍了两个时期在会计法律制度改革的影响下，会计科目、会计凭证、记账方法、会计报告四个方面具体方法的改进。本文之后介绍了民国时期会计制度改良思想与会计制度改革思想，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。当时两派的争论非常激烈，导致了当时两种会计方法并存的局面。虽然改革派与改良派的争论随着抗日战争的爆发逐渐停止，但是他们的争论提出了中国会计发展道路的选择问题，并确定了会计的学术地位，为后来的会计制度改革和会计理论研究带去了成功的经验。北洋政府时期，政府的无能和帝国主义的侵略使会计制度的发展受到了牵制，会计制度改革的进程比较缓慢。但在国民政府时期，民族企业的快速发展推动了会计制度的发展。政府为了适应经济发展的需要，对欧美先进会计思想进行学习并对会计制度进行改良。由会计学者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国民政府会计制度的发展。本文最后阐述了民国时期我国引进西方会计制度对当代的启示，通过总结民国时期的会计制度可以把握民国时期会计制度的发展脉络，并为当代的会计发展提供借鉴经验。民国时期，由于中国经济长期处于落后的自然经济状态，导致会计发展延缓，会计工作难以落实。要进行会计发展，人才是必要条件而中西会计沟通则是有效途径，在进行会计制度改革的过程中应当保持会计法律制度制定机制与执行机制的一致性，避免会计制度流于形式。民国时期在对西方会计制度引进的过程中结合中国实际，与中国古代传统会计经验进行融合，达到了很好的效果，这对当代的启示是：一国的会计制度体系受该国历史、文化、政治、经济的因素的综合影响。而各个国家在历史、文化、政治、经济等方面的巨大差异导致其会计制度体系必然要有所差异。我们既不能绝对的排斥外国先进的会计理念，也不能完全照搬其会计制度，而应该在吸收国外先进会计制度和会计理念的同时结合中国的实际进行调整，从而建立具有中国特色的会计制度体系。
[Abstract]:The period of the Republic of China was the period of the integration of Chinese and western accounting ideas. The accounting system in the Republic of China was the product of the integration of the traditional Chinese accounting system and the advanced western accounting system. The systematic study of the accounting system in this period will help to organize the development process of the accounting system in the period of the Republic of China and grasp the Chinese accounting system. The objective law of entry provides a historical reference for the development of the current accounting system in China. This article mainly uses normative research methods, based on historical data, and examines historical facts, and uses comparative analysis and historical analysis methods to analyze.
This paper begins with the introduction of advanced western accounting legal system, accounting system and financial organization in the late Qing Dynasty, starting with the introduction of the western accounting system during the period of the Republic of China, and systematically introduces the historical background of the accounting system in the period of the Republic of China.
This paper then divides the introduction of western accounting system into three aspects in the period of the Republic of China, which are accounting legal system, accounting internal control system and accounting system, and divided the period of the Republic of China into the period of Beiyang government and the period of the national government, which showed the construction of the accounting system in the period of the Republic of China. The general situation and basic process.
In the legal system of accounting, the specific contents of the accounting law of the people, the people three accounting law, the audit law, the budget law, the final calculation law and the public treasury law are discussed under the influence of the western accounting legal system, and the accounting law of the Beiyang government is compared with the national government's accounting law. It is concluded that the accounting law of the national government period has the following characteristics compared with the former: first, It has higher accounting specialization legislation level. Two, it is easy to operate in carrying out the implementation. Three, it is ensured by relevant departments when carrying out the implementation.
In the internal control system of accounting, this paper introduces the system of the integrated system of the Republic of China, the system of supernatural plan, the system of financial organization and the treasury system. In the introduction of the system of the United State, it is discussed that the two scholars of Wei Zhi Sheng and Hu Shanheng are in transcendence, union, subordination and accounting independence in four aspects of the construction of the United State Organization. From the same point of view, the controversy over the construction of the comprehensive organization has promoted the development of China's accounting theory.
In the accounting system, the period of the Republic of China was divided into two parts of the period of the Beiyang government and the period of the national government, and the improvement of the accounting subjects, accounting vouchers, accounting methods and accounting reports in four aspects was introduced under the influence of the reform of the accounting legal system in the two periods.
After this article, the reform thought of accounting system and the reform thought of accounting system in the period of the Republic of China were introduced. The accounting development in the period of the Republic of China resulted in the debate between the accounting reformers and the accounting reformers. At that time, the dispute between the two schools was very fierce, which led to the coexistence of two kinds of accounting methods at that time. The outbreak of the controversy gradually ceased, but their argument put forward the choice of the road of Chinese accounting development, determined the academic status of accounting, and brought successful experience for the later reform of accounting system and the research of accounting theory. The process of the reform of the accounting system is slow. But in the period of the national government, the rapid development of the national enterprise promoted the development of the accounting system. In order to adapt to the needs of economic development, the government studied advanced accounting ideas in Europe and the United States and improved the accounting system. A series of accounting improvements initiated by accountants, accounting. The heated debate between scholars has promoted the development of the accounting system of the national government.
At the end of this paper, the Enlightenment of the introduction of western accounting system in China during the period of the Republic of China was expounded. By summarizing the accounting system in the period of the Republic of China, we can grasp the development of the accounting system in the period of the Republic of China, and provide experience for the development of the contemporary accounting. In the period of the Republic of China, due to the backward natural economic state in the period of the period of the period of the Republic of China, it led to the meeting. In order to carry out accounting development, accounting development is difficult to implement. In order to carry out accounting development, talent is the necessary condition and the communication between Chinese and western accounting is an effective way. In the process of reforming the accounting system, we should keep the consistency of the accounting legal system and the implementation mechanism and avoid the accounting system in the form of accounting system in the period of the Republic of China. The integration of the Chinese traditional accounting experience in the course of the introduction of degrees has achieved good results. The enlightenment to the present is that the accounting system of a country is influenced by the historical, cultural, political and economic factors of the country, and the great differences in the historical, cultural, political and economic aspects of each country. The system of accounting system must be different. We can neither absolutely repel foreign advanced accounting ideas nor copy the accounting system completely, but we should adjust it in combination with the reality of China at the same time in absorbing foreign advanced accounting system and accounting concept, thus establishing a system of accounting system with Chinese characteristics.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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