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中国会计学会会计史研究组第二届会计史理论研讨会于5月22日至24日在湖北宜昌市举行。来自全国各地研究会计史的专家、教授学者共32人参加了会议。郭道扬教授主持会议,并总结了会计史研究组两年来的工作。会议围绕“会计发展的历史规律”这一主题进行了学术交流,着重讨论了:①会计发展的一般规律;②会计体制沿革及其规律;③会计方法的演进及其规律;④会计思想(理论)演变;⑤成本会计沿革;⑥建国后国内(除港、澳、台)注册会计师职业的沿革。还讨论了新中国会计发展的历史过程及其发展趋向,
The 2nd Accounting History Theory Seminar of Accounting Research Group of China Accounting Association was held in Yichang, Hubei from May 22 to 24. A total of 32 experts, professors and scholars from all over the country who participated in the study of accounting history attended the meeting. Professor Guo Daoyang presided over the meeting and summed up the work of the accounting history research group over the past two years. The conference held academic exchange on the theme of “Historical Law of Accounting Development”, focusing on: (1) The general law of accounting development; (2) The evolution of accounting system and its laws; (3) The evolution and law of accounting methods; (4) Accounting theory ) Evolution; ⑤ cost accounting evolution; ⑥ after the founding of the PRC (except Hong Kong, Macao and Taiwan) CPA career evolution. Also discussed the history of new accounting development in China and its development trend,