20世纪30年代的中国会计改革

IF 0.8 Q4 BUSINESS
Lan Peng, Alistair M. Brown
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引用次数: 4

摘要

本研究考察了20世纪30年代的中国会计改革。徐的改革工作、1929年的《公司法》以及中国商业活动的迅速扩张,使得西方的借贷模式与中国传统的会计模式得以融合。这种融合是复杂的,部分原因是两个相互竞争的团体——改革派和改革派——对科学会计的发展有着不同的认识。然而,发生的事情是,中小企业对中国传统的本土记账系统的执着,其他中小企业准备采用徐的改革后的中国式方法,而大型企业愿意采用西方形式的会计。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Chinese accounting reformation of the 1930s
ABSTRACT This study examines the Chinese accounting reformation of the 1930s. The reformist work of Xu, the 1929 Company Law and the rapid expansion of Chinese commercial activity allowed a melding of the Westernised debit-credit model with the Chinese traditional accounting model. The fusion was complex, partly because two competing groups – reformationists and transformationists – had a different sense of scientific accounting development. What transpired, however, was a clinging by small to medium-sized entities to the Chinese traditional indigenous bookkeeping system, a preparedness by other small to medium-sized entities to take on Xu’s reformed Chinese-style method, and a willingness by large entities to engage with Western forms of accounting.
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来源期刊
CiteScore
1.20
自引率
16.70%
发文量
9
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