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近代中国的会计制度变迁是从银行业开始起步的,主要表现为西方复式借贷记账法的引进和应用。而影响华资银行会计制度变迁的两大因素分别是市场力量和政府力量,并由此决定了其曲折的变迁路径:早期华资银行受市场引导,大力推行簿记改革,初显成效,但所采用的会计制度各自为政,互不统一;在提倡“统制经济”的南京国民政府建立之后,华资银行会计制度的形态又渐次演变为政府主导下的部分规范、统一。
The change of accounting system in modern China started from the banking industry, mainly manifested in the introduction and application of the western multi-purpose debit and credit accounting method. The two major factors that affect the changes in the accounting system of Chinese-funded banks are the market forces and the government forces, and thus determine their tortuous path of change. Early Chinese-funded banks were guided by the market and vigorously promoted bookkeeping reform, After the establishment of the Nanjing National Government advocating “economic control”, the shape of the accounting system of Chinese-funded banks has gradually evolved into some norms and reunification under the government-led system.