南京国民政府时期超然主计制度探析
发布时间：2018-09-03 18:07
【摘要】：超然主计制度是南京国民政府建立之初创立的一种财计制度，是政府为了有效而积极的监督财政，实行的一种具有超然主计和联宗组织特征，且将政府岁计、政府会计、政府统计综合而成的一种统一的财计监督制度，称超然主计制度。 超然主计制度的产生，有其特定的背景和原因，是时代所需要的。古今中外的有关财政计政制度方面的建设都给超然主计制度的建立提供了积极的借鉴意义，也为超然主计制度的诞生打下良好的基础。我国自西周起，已有将计政和财政分开的例子，欧美日等国家的主计制度建设，，更是丰富且富有创造性，给予超然主计制度很多积极的启发和经验。在这个基础上，以留美学者卫挺生为首的南京国民政府的一些立法人员和会计学者，在综合我国当时各方面因素的基础上，提出并建立了超然主计制度。由于制度初创，且当时的国内外环境比较复杂，超然主计制度在成立之初，引起当时学术界激烈的讨论，学者们各持己见。在激烈的争辩中，更加深了人们对超然主计制度的认识。 超然主计制度在结构和人员设置上都充分体现了其超然独立的特点：超然主计的组织机构超然，人员的地位超然，人员在执行职务时亦有超然的行使权。除此之外，超然主计制度还有联宗性、连环性、隶属性等特点区别于其它旧的混一的财计组织。这样一种财计制度本身的设计是优越的，所以在推行初期，发挥了一定的效用。 但是，超然主计制度作为一种新生的财计制度，它本身还是有很多缺陷和不足。如：主计制度的超然性仍不够彻底，立法不够细致，主计处经费安排不甚妥当等等。这种制度本身的设计缺陷使得其在推行过程中的摩擦和矛盾不断增加。再加上当时的政治环境越来越恶劣：在外日本人有不断侵略，在内国民党独裁政府专政腐败，统治集团内部尔虞吾诈，矛盾重重。因此超然主计制度在后期的推行日益陷入举步维艰的地步并最终流于形式。尽管如此，超然主计制度自身的优越性是不可否认的，如能提高行政效率且在主计人才的利用和把握上独树一帜，给后来我国财计制度的建设提供了积极的借鉴意义。我们应该从中得到启迪并不断对会计监督制度建设加以改进和完善。
[Abstract]:The system of transcendental accounting is a kind of financial system founded at the beginning of the establishment of Nanjing National Government. It is a kind of financial accounting system that the government implements in order to supervise finance effectively and actively. A unified financial supervision system based on government statistics, which is called transcendental accounting system. The emergence of transcendental accounting system has its specific background and reasons, which is needed by the times. The construction of financial accounting system at all times and in all over the world has provided a positive reference for the establishment of transcendental accounting system and laid a good foundation for the birth of transcendental accounting system. Since the Western Zhou Dynasty, there have been examples of separating government from finance in China. The construction of accounting system in Europe, America and Japan is rich and creative, and gives a lot of positive inspiration and experience to the system of transcendental accounting. On this basis, some legislators and accounting scholars of the Nanjing National Government, headed by Wei Qiansheng, a scholar studying in the United States, put forward and established the system of transcendental accounting on the basis of synthesizing various factors at that time in our country. Because the system was established and the domestic and foreign environment was complex at that time, the transcendental accounting system was established, which caused heated discussion in academic circles at that time, and scholars held their own opinions. In the fierce debate, people deepen the understanding of the transcendental accounting system. The system of transcendental comptroller has fully reflected its detached and independent characteristics in structure and personnel setting: the organizational structure of transcendental comptroller is aloof, the status of personnel is aloof, and personnel have the right to exercise transcendently when performing their duties. In addition, the transcendental accounting system also has the characteristics of associative, serial and subordinate, which are different from other old mixed financial organizations. Such a financial system itself is superior design, so in the initial implementation, played a certain role. However, transcendental accounting system as a new financial system, it still has many defects and shortcomings. Such as: the accounting system is not thorough enough, legislation is not detailed enough, the budget of the Office is not properly arranged and so on. The design defects of the system itself make the friction and contradiction in the process of implementation increasing. In addition, the political environment at that time was getting worse and worse: the Japanese outside the country were constantly invading, the dictatorship of the Kuomintang was corrupt, and there were many contradictions within the ruling group. Therefore, the implementation of the transcendental accounting system in the later stage of increasingly difficult situation and eventually become a mere formality. However, the superiority of the transcendental accounting system is undeniable. If it can improve the administrative efficiency and make a unique use and grasp of the accounting talents, it will provide a positive reference for the later construction of the financial accounting system in our country. We should get inspiration from it and constantly improve and perfect the construction of accounting supervision system.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：K262.9
[Abstract]:The system of transcendental accounting is a kind of financial system founded at the beginning of the establishment of Nanjing National Government. It is a kind of financial accounting system that the government implements in order to supervise finance effectively and actively. A unified financial supervision system based on government statistics, which is called transcendental accounting system. The emergence of transcendental accounting system has its specific background and reasons, which is needed by the times. The construction of financial accounting system at all times and in all over the world has provided a positive reference for the establishment of transcendental accounting system and laid a good foundation for the birth of transcendental accounting system. Since the Western Zhou Dynasty, there have been examples of separating government from finance in China. The construction of accounting system in Europe, America and Japan is rich and creative, and gives a lot of positive inspiration and experience to the system of transcendental accounting. On this basis, some legislators and accounting scholars of the Nanjing National Government, headed by Wei Qiansheng, a scholar studying in the United States, put forward and established the system of transcendental accounting on the basis of synthesizing various factors at that time in our country. Because the system was established and the domestic and foreign environment was complex at that time, the transcendental accounting system was established, which caused heated discussion in academic circles at that time, and scholars held their own opinions. In the fierce debate, people deepen the understanding of the transcendental accounting system. The system of transcendental comptroller has fully reflected its detached and independent characteristics in structure and personnel setting: the organizational structure of transcendental comptroller is aloof, the status of personnel is aloof, and personnel have the right to exercise transcendently when performing their duties. In addition, the transcendental accounting system also has the characteristics of associative, serial and subordinate, which are different from other old mixed financial organizations. Such a financial system itself is superior design, so in the initial implementation, played a certain role. However, transcendental accounting system as a new financial system, it still has many defects and shortcomings. Such as: the accounting system is not thorough enough, legislation is not detailed enough, the budget of the Office is not properly arranged and so on. The design defects of the system itself make the friction and contradiction in the process of implementation increasing. In addition, the political environment at that time was getting worse and worse: the Japanese outside the country were constantly invading, the dictatorship of the Kuomintang was corrupt, and there were many contradictions within the ruling group. Therefore, the implementation of the transcendental accounting system in the later stage of increasingly difficult situation and eventually become a mere formality. However, the superiority of the transcendental accounting system is undeniable. If it can improve the administrative efficiency and make a unique use and grasp of the accounting talents, it will provide a positive reference for the later construction of the financial accounting system in our country. We should get inspiration from it and constantly improve and perfect the construction of accounting supervision system.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：K262.9
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