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自贡是我国著名的盐都,自古以来,工商业一直较为繁荣。与此相关,自贡地区的古代盐业企业管理,应当说也是历史悠久,具有独到特点的,同样应当作为我们研究的对象。这里,我们想就盐业企业的旧式会计——企业管理不可缺少的手段之一,作些初步的探讨。所谓企业会计,包括会计的组织、制度、核算等多方面,研究起来需作全面的论述。我们先从自贡地区盐业的旧式会计核算谈起。
Zigong is a famous salt country in our country. Since ancient times, the industry and commerce have been relatively prosperous. Related to this, the management of ancient salt industry in Zigong region should be said that it is also a long-standing and unique one. It should also serve as the object of our study. Here, we would like to make some preliminary discussions on the old-style accounting of salt industry enterprises - one of the indispensable means of business management. The so-called business accounting, including accounting organization, system, accounting and other aspects, to be studied together to make a comprehensive discussion. Let’s start with the old-style accounting of the salt industry in Zigong.