睡虎地秦简会计法制论考  

Study of Accounting Legal System of Qin Bamboo Slips in Shuihudi

作　　者：王遂昆[1] 康均[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《中南财经政法大学学报》2012年第5期108-113,144,共6页Journal of Zhongnan University of Economics and Law

基　　金：国家社会科学基金重大项目"中国会计通史系列问题研究"(11&ZD145)

摘　　要：会计法制只有适应环境变化要求,才能更好地维护利益相关者的财产权益。秦朝统治者从维护中央政治和经济集权出发,重视凭证、核算及法律责任等方面的会计制度建设,初步奠定了中国会计法制建设的根基。睡虎地秦简表明,秦朝的会计法制具有法典式会计制度和统一会计制度的特色,它不仅是中国会计发展史上具有重大影响的历史性进步,而且也是中式会计位于世界先进之列的重要体现。Accounting law system must adapt to environmental change.In order to maintain the centralization of political power and economics control,the emperor of Qin dynasty strengthened the construction of accounting legality;standardized and codify advanced accounting methods with rule-based legislation mode,established unified code-style accounting system,initially laid the foundation of China's accounting system,and was considered to be in the lead in the world at that time.It has the important enlightenment to construction of modern accounting legal system.

关 键 词：秦朝 睡虎地秦简 会计法制 小农经济 

分 类 号：D922.26[政治法律—经济法学]