昭信于社会:民国会计师与慈善团体公信力建设
发布时间:2018-12-16 19:38
【摘要】:会计师是民国时期新出现的一种以查账为职业、以维护社会信用为己任的自由职业者。会计师的业务范围与以信用为基石的慈善团体有高度的契合点,两者有着广泛的合作空间。慈善团体聘请会计师查账以提升社会公信力,而会计师通过参与慈善活动来提高自己的职业信誉。民国时期,会计师除直接参加慈善活动外,还为慈善团体设计会计制度;为慈善团体查核账目,出具证明书;当社会对慈善捐款产生怀疑时,又通过查账维护慈善团体社会信用。会计师的职业资格和职业道德使其成为社会信用的保障,聘请会计师查账是民国时期慈善团体提高公信力的有效措施,对今天慈善组织公信力的建设也有较强的借鉴意义。
[Abstract]:Accountant is a new freelance who regards checking accounts as profession and maintaining social credit as his duty in the period of the Republic of China. The scope of business of accountants and charitable organizations based on credit have a high degree of convergence, they have a wide range of cooperation space. Charities hire accountants to improve social credibility, and accountants increase their professional credibility by participating in charitable activities. In the period of the Republic of China, accountants not only participated in charity activities directly, but also designed accounting system for charity organizations, checked accounts and issued certificates for charitable organizations. When the community is suspicious of charitable donations, it maintains the social credit of charitable organizations by checking accounts. The professional qualification and professional ethics of accountants make them the guarantee of social credit. Hiring accountants to check accounts is an effective measure to improve the credibility of charitable organizations in the Republic of China. It is also of great significance to the construction of the credibility of charitable organizations today.
【作者单位】: 山东师范大学历史与社会发展学院;
【基金】:国家社科基金项目“近代中国慈善组织公信力研究”(15BZS019) 山东省社科规划项目“山东慈善史”(14CLSJ05)
【分类号】:K258
本文编号:2382937
[Abstract]:Accountant is a new freelance who regards checking accounts as profession and maintaining social credit as his duty in the period of the Republic of China. The scope of business of accountants and charitable organizations based on credit have a high degree of convergence, they have a wide range of cooperation space. Charities hire accountants to improve social credibility, and accountants increase their professional credibility by participating in charitable activities. In the period of the Republic of China, accountants not only participated in charity activities directly, but also designed accounting system for charity organizations, checked accounts and issued certificates for charitable organizations. When the community is suspicious of charitable donations, it maintains the social credit of charitable organizations by checking accounts. The professional qualification and professional ethics of accountants make them the guarantee of social credit. Hiring accountants to check accounts is an effective measure to improve the credibility of charitable organizations in the Republic of China. It is also of great significance to the construction of the credibility of charitable organizations today.
【作者单位】: 山东师范大学历史与社会发展学院;
【基金】:国家社科基金项目“近代中国慈善组织公信力研究”(15BZS019) 山东省社科规划项目“山东慈善史”(14CLSJ05)
【分类号】:K258
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,本文编号:2382937
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