19世纪哥伦比亚海关的政府会计

Stephen F. Laribee, J. Laribee, Stephen P. Hogan
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引用次数: 1

摘要

在19世纪,哥伦比亚的经济严重依赖对外贸易,国家收入的主要来源是政府海关征收的关税。由于它们的重要性,政府被迫为这些和其他义务建立适当的会计制度。1844年,它要求所有州海关建立正式的会计和报告系统。这一体系部分建立在西班牙殖民政府的遗产之上,认识到不稳定的政治环境和新兴的政府官僚主义的现实。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Government accounting for Colombia's customhouses during the nineteenth century
During the nineteenth century Colombia's economy relied heavily on foreign trade, and the country's major source of revenues was the tariffs collected by the government customhouses. Because of their importance, the government was compelled to establish proper accounting for these and other duties. In 1844, it mandated a formal accounting and reporting system for all state customhouses. This system, built in part upon the Spanish legacy of colonial government, recognized the realities of an unstable political environment and an emerging government bureaucracy.
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