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财计体制,包括财计组织机构建设与财计制度建设两方面。本文拟通过对中国古代官厅财计体制演进过程的研究,考察财计体制发生、发展的一般规律,借以明确历史的经验与教训。
Financial accounting system, including financial accounting organization construction and financial system construction in two aspects. This article intends to study the evolvement process of the accounting system in ancient China by examining the general law of the occurrence and development of the accounting system in order to clarify the historical experience and lessons learned.