论文部分内容阅读
随着银行业务工作的全面改革,银行记帐方法的改革已成为不可忽视的重要问题.本文试图就此作些探讨. 一、银行记帐方法的演变及其发展过程我国早期金融业——钱庄产生于唐代,采用“四柱清册”的记帐方法,即“旧管、新收、开除、实在”,其会计方程式为旧管+新收=开除+实在.这是我国收付记帐法的雏形.清朝末年,我国金融业逐渐发展.先后创立了中国银行和交通银行,银行记帐方法改按复式记帐原理,以收为借,以付为贷的复式记帐法,1931年正式改为借贷记帐法,一直沿用到1948年12月1日中国人民银行成立.建国三十多年来,随着我国金融事业不断发
With the overall reform of the banking business, the reform of the bank bookkeeping method has become an important issue that can not be ignored.This paper attempts to explore some of them.One, the evolution of the bank bookkeeping method and its development process China’s early financial industry - bank In the Tang Dynasty, the “four-column inventory,” the accounting method, that is, “the old pipe, the new collection, expulsion, in fact,” the accounting equation for the old pipe + new revenue = expulsion + Rudiments of the late Qing Dynasty, the gradual development of China’s financial industry has set up the Bank of China and Bank of Communications, Bank of accounting methods changed to double entry principle, to take as a loan, to pay for credit double entry method, formally changed in 1931 For the debit and credit accounting method, has been used until December 1, 1948 the People’s Bank of China was established .For more than thirty years after the founding of the PRC, as China’s financial business continued to send