中国原始计量记录时代与夏代会计传演对接研究
发布时间：2018-08-27 20:25
【摘要】：本文研究目标与"中华文明探源工程"相关,它从中国史前会计规则、方法及其会计文化起源与演进研究出发,考证中国史前会计与进入文明社会之后的夏代会计的传承性对接。文章以考古成果为依据,从仰韶文化到河南、山东与陕西龙山文化,再从齐家文化到二里头文化,以会计计量记录规则与方法逐阶段传承演进为研究主线,最终将递演传承归结到与夏文化的对接。
[Abstract]:The research goal of this paper is related to the "Chinese Civilization Prospecting Project", which starts from the study of prehistoric accounting rules, methods and the origin and evolution of Chinese accounting culture. Research on the inheritance of Chinese prehistoric accounting and Xia Dynasty accounting after entering civilized society. Based on the archaeological achievements, from Yangshao culture to Henan culture, Shandong culture and Shaanxi Longshan culture, and then from Qijia culture to Erlitou culture, the paper takes the rules and methods of accounting measurement records as the main line of research. Finally, the inheritance of the performance is attributed to the docking with the Xia culture.
【作者单位】： 中南财经政法大学会计学院;
【基金】：2011年度国家社科基金重大项目(11&ZD145) 2010年度财政部科研重点项目(KJA003)的阶段研究成果
【分类号】：F233
[Abstract]:The research goal of this paper is related to the "Chinese Civilization Prospecting Project", which starts from the study of prehistoric accounting rules, methods and the origin and evolution of Chinese accounting culture. Research on the inheritance of Chinese prehistoric accounting and Xia Dynasty accounting after entering civilized society. Based on the archaeological achievements, from Yangshao culture to Henan culture, Shandong culture and Shaanxi Longshan culture, and then from Qijia culture to Erlitou culture, the paper takes the rules and methods of accounting measurement records as the main line of research. Finally, the inheritance of the performance is attributed to the docking with the Xia culture.
【作者单位】： 中南财经政法大学会计学院;
【基金】：2011年度国家社科基金重大项目(11&ZD145) 2010年度财政部科研重点项目(KJA003)的阶段研究成果
【分类号】：F233
【参考文献】
相关期刊论文 前10条
1 张忠培;中国史前时代研究的一些认识[J];北方文物;1999年04期
2 尤玉柱;;三万年前骨雕之，
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