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中国会计学会会计史研究组成立暨首届会计理论讨论会于1988年12月26日至28日在天津市召开,会计史研究筹备组成员以及部分论文作者共30人参加了会议。中国会计学会会长谢明同志寄来贺信;副会长杨纪琬教授就研究会计史的目的和会计史研究的范围、会计史研究的环境在会上作了专题发言:郭道扬教授介绍先后参加日本、澳大利亚国际会计史学会的盛况。与会代表围绕“历史上会计变革”为主题进行了热烈的讨论,着重讨论了以下几个问题: 1、历史会计改革的原因:一是维护统治阶级的经济利益,强化财政经济集权制度之需;二是国家兴利除弊,治理财政经济之需;三是社会政治与经济变革的必然结果;四是会计改革由于
Accounting Society of China Accounting Study Group was established and the first accounting theory seminar was held in Tianjin from December 26 to 28, 1988. A total of 30 members of the Accounting History Research Team and some of the authors of the thesis attended the conference. Professor Xie Ming, President of China Accounting Association, sent a letter of congratulation; Vice President Professor Yang Jizhi made a special presentation on the purpose of studying accounting history and the scope of accounting history research and the environment of accounting history research: Professor Guo Daoyan introduced successively to Japan, Australian Institute of International Accounting History of the grand occasion. The delegates held heated discussions around the theme of “Historical Accounting Reform”, focusing on the following issues: 1. The reasons for the historical accounting reform: First, to safeguard the economic interests of the ruling class and to strengthen the fiscal centralized power system; The second is the national advantages and disadvantages, the need to manage the financial economy; third is the inevitable result of social and economic changes and the fourth is the accounting reform as a result of