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自从1985年新中国第一部《会计法》——《中华人民共和国会计法》颁布以来,中国会计立法历史问题的研究,就成为会计学和法律学共同的不可回避的课题。人类会计行为可以溯源到旧石器时代中晚期,距今大约30万年。而法律的产生,只有在国家产生以后才成为可能。由于生产力发展的必然和统治阶级意志的需要,国家产生后会计法学的产生也成为历史的必然要求,于是,这个文明古国最早的会计立法现象就不可避免地出现了。夏是我国第一代奴隶制王朝,它的法律总称“禹刑”。夏后边商朝的
Since the enactment of the first “Accounting Law” in New China in 1985, “Accounting Law of the People’s Republic of China”, the study of the history of accounting legislation in China has become a common unavoidable subject of accounting and jurisprudence. Human accounting can be traced back to the mid-late Paleolithic, about 300,000 years ago. The law is only produced after the country is created. Due to the inevitability of the development of productive forces and the need of the ruling class, the emergence of accounting jurisprudence after the country’s emergence has also become an inevitable requirement of history. Therefore, the earliest accounting legislation phenomenon in this ancient civilization inevitably appeared. Summer is the first generation of slavery dynasty in China, and its law is generally called “Yu punishment.” Summer after the Shang Dynasty