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历史长河中,会计演进革新与中央经济集权的制度变革间展现出根本的呼应关系。当民族融合成为推动制度革新的主导力量时,其与会计演进革新间蕴含着相互影响和互益共进的深刻规律。以北朝官厅会计为例,从民族融合的层面揭示了中华民族会计的融合性发展规律,拓展了民族融合与会计制度革新交互影响的视角,从会计历史的角度演绎了民族间的融合与互益。
In the long history, there has been a fundamental echo between the reform of accounting evolution and the institutional reform of central government’s centralization of power. When national integration becomes the dominant force to promote institutional innovation, there are profound laws that interact with and evolve along with the evolution of accounting evolution. Taking North Guanting accounting as an example, this paper reveals the law of the integration development of the Chinese nation from the aspect of national integration, expands the perspective of interaction between national integration and the reform of accounting system, and deduces the integration and mutual benefit of the nationalities from the perspective of accounting history .