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《商法调查案理由书》在对清末商事立法的建议中,形成了一系列有关会计和财务问题的认识,包括公司法人会计主体、会计期间、财产计价、资产减值处理、利润计算、利润分配、公积金提取、资本保全、信息披露等。这表明,清末的会计现代化进程不限于仅引进西方复式记账法,在会计确认、计量、报告和若干会计基本理论方面也有着一定的认识和运用,且与当时的世界先进理论相接近。《商法调查案理由书》中的会计内容,多角度地展示了中国近代会计的发展状况,引发了对清末会计发展的新认识。
The “Commercial Law Investigation Case” in the late Qing Commercial Law proposals, formed a series of accounting and financial issues awareness, including corporate accounting subjects, accounting period, property valuation, asset impairment, profit calculation, profit distribution , Provident fund, capital preservation, information disclosure and so on. This shows that the process of accounting modernization in the late Qing Dynasty was not limited to the introduction of Western double-entry bookkeeping method. It also had certain knowledge and application in the aspects of accounting confirmation, measurement, reporting and some basic accounting theories, and was close to the then advanced theories in the world. The accounting content in the “Commercial Law Investigation Case Book” shows the development status of modern Chinese accounting from many angles and has given rise to a new understanding of accounting development in the late Qing Dynasty.