中华苏维埃共和国会计制度建设初探  

An Approach to the Construction of Accounting System in Chinese Soviet Republic

作　　者：欧阳秀兰[1] 

机构地区：[1]上饶职业技术学院,江西上饶334109

出　　处：《科教文汇》2013年第13期205-206,共2页Journal of Science and Education

摘　　要：中华苏维埃共和国会计制度建设有其比较鲜明的建设特点,即明确财政部门为会计管理机构,逐步统一会计制度,详订会计规则,通过建立配套措施、整理旧账、整体推动和严格票据管理来狠抓会计制度落实,严肃查处会计违规舞弊行为。中华苏维埃共和国会计制度建设是人民政权经济法制建设的重要尝试,为新中国会计制度的建立打下了坚实基础。The construction of accounting system in Chinese So- viet Republic had distinctive features, that is, making financial departments as the accounting administrative institutions, and various affairs are implemented under this framework. The con- struction of accounting system in Chinese Soviet Republic was an important attempt of the construction of economy law for the peo- ple＇s political power and laid a solid foundation for the establish- ment of Cbina＇s accounting system.

关 键 词：会计 制度建设 苏维埃 

分 类 号：C829.2[社会学—统计学]