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中国古代会计教育的特点是教育形式上的随意性、教育方法缺乏统一性和教育组织无制度性,中国系统的会计教育应该是从中华民国初期开始的。以清政府培养西式簿记的专才教育,民国初期短期培训会计教育和大学会计教育事业为核心的公办会计教育是中华民国初期会计教育的重要主体。以成立民间会计学校,设立会计师事务所,创办会计学刊物,出版会计教材为内容的民间会计教育迅猛发展都推动了中国系统的会计教育得以进步。中华民国初期系统的会计教育将会计学从其他社会科学中独立出来,形成一门具有独立思想理念,独立应用方法,独立应用领域的社会科学。
The characteristics of ancient Chinese accounting education are the arbitrary form of education, the lack of uniformity of educational methods, and the lack of institutional organization of education. The systematic accounting education in China should start from the early Republic of China. Public accounting education centered on the Qing government’s training of professionals in western books, short-term training of accounting education in the early Republic of China, and university accounting education is an important part of accounting education in the early Republic of China. The rapid development of non-governmental accounting education with the establishment of private accounting schools, the establishment of accounting firms, the establishment of accounting journals and the publication of accounting teaching materials have all promoted the systematic accounting education in China to make progress. In the early Republic of China, systematic accounting education separated accounting from other social sciences and formed a social science with independent ideas, independent application methods and independent applications.