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我国会计法规的滥觞,可以追溯到二千多年前战国时期著名法家代表人物李悝写的《法经》。该书在关于会计簿书、会计凭证、会计报告、会计印鉴、财务管理等方面,都有一定程度的规定。当然,《法经》中的会计法规远非完备,它仅为后世法规的建立提供了蓝本。自秦汉至唐宋,我国的会计法规内容日趋完全,给我们留下了丰富的历史遗产。
The origins of our accounting laws and regulations can be traced back to the “Canon of Law” written by Li Kui, a famous legal representative in the Warring States Period 2,000 years ago. The book in the accounting books, accounting vouchers, accounting reports, accounting seal, financial management, etc., have a certain degree of provisions. Of course, the accounting rules and regulations in the Law Society are far from perfect. It only provides a blueprint for the establishment of later laws and regulations. Since the Qin and Han Dynasties to the Tang and Song Dynasties, the contents of our country’s accounting regulations have become increasingly complete, leaving us with rich historical heritage.