秦汉会计制度研究

发布时间：2018-04-14 07:31

本文选题：秦汉 + 会计　；参考：《江西师范大学》2007年硕士论文

【摘要】： 会计作为经济管理的工具和社会发展的元素,在促进封建经济发展、维护封建政权稳定和推动社会生产力进步等方面扮演了重要的角色。为尽可能对秦汉会计制度取得全面、整体的认识,弄清会计制度在当时社会发展过程中所发挥的作用和演进的轨迹,本文从不同的角度和层面,较为系统地对秦汉会计制度进行了探讨。以会计的起源为考察的切入点,本文认为“会计”以专业名称出现当源始于西周。会计在秦汉的发展大体经过了五个阶段,分别为秦朝、西汉前期、西汉中后期、东汉前期和东汉中后期;其发展特征主要体现在会计机构设置和会计人员配备初成体系、与会计相关的法规逐步建立等几个方面。由于经济发展和社会进步,秦汉会计在明确会计分期和统一会计计量的基础上,较清晰地呈现了填制和审核会计凭证、登记会计账簿及编制会计报告等三个核算环节。在当时会计核算中,使用的记账法虽然仍是单式会计记账法,但较以前更为简洁和规范,朝后来的复式记账法前进了一步。先进的会计核算技术在当时的实践运用中成效显著,如有效地促进了商品经济的发展、提高了财政管理的效率等。但通过实施财务审计、会计监督和税收监督发现,会计在实施过程中存在一些问题,如会计造假等,其原因主要在于吏治的腐败和会计人事任免制度的不合理等。
[Abstract]:As the tool of economic management and the element of social development, accounting plays an important role in promoting the development of feudal economy, maintaining the stability of feudal regime and promoting the progress of social productive forces.In order to obtain a comprehensive and overall understanding of the accounting system of the Qin and Han dynasties as well as to make clear the role and evolution of the accounting system in the development of society at that time, this paper from different angles and levels.This paper systematically discusses the accounting system of Qin and Han dynasties.Taking the origin of accounting as the starting point, this paper argues that the origin of accounting originated in the Western Zhou Dynasty.The development of accounting in Qin and Han dynasties has gone through five stages, namely, Qin Dynasty, early Western Han Dynasty, Middle and late Western Han Dynasty, East Han Dynasty and Middle and late Eastern Han Dynasty.Accounting-related laws and regulations are gradually established and so on several aspects.Due to economic development and social progress, accounting in Qin and Han dynasties, on the basis of defining accounting stages and unified accounting measurement, clearly presents three accounting links: filling and checking accounting vouchers, registering accounting books and compiling accounting reports.In the accounting at that time, although the accounting method used is still a single-type accounting method, it is more concise and standardized than before, and it is a step forward towards the duplex accounting method.The advanced accounting technology achieved remarkable results in practice at that time, such as promoting the development of commodity economy and improving the efficiency of financial management.However, through the implementation of financial audit, accounting supervision and tax supervision, it is found that there are some problems in the implementation of accounting, such as accounting fraud, which is mainly due to corruption in the local administration and unreasonable appointment and removal system of accounting personnel.
【学位授予单位】：江西师范大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：K232

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