“瑞金时代”的统一会计制度研究  

Uniform Accounting System about Ruijin Era

作　　者：郭道扬[1] 郝继伟[1] 彭岚[1] 

机构地区：[1]中南财经政法大学会计学院,430073

出　　处：《会计研究》2016年第3期3-14,95,共12页Accounting Research

基　　金：2011年度国家社科基金重大项目(11&ZD145);2010年度财政部科研重点项目(KJA003)的阶段研究成果

摘　　要：在毛泽东战时统一财政思想规划范围内,1932年12月16日,瑞金苏区临时中央政府人民委员会所属财政人民委员部,颁发了《中央财政人民委员部训令(第十二号)——统一会计制度》,揭开了"瑞金时代"统一苏区财政下的统一会计制度的序幕。"瑞金时代"在中外近代会计发展史上的这一开拓创新成就,以及它在"延安时代"毛泽东抗战统一财政之下的统一会计制度的发展,十分深刻地影响到新中国建立六十六年,尤其是改革开放以来社会主义市场经济下统一财政与会计制度的全面发展。自"瑞金时代"以来,中国共产党领导之下的八十多年在统一财政与会计制度方面所建立的伟大历史成就,是中国会计发展史上的一座里程碑。With the range of united finance project by Mao Zedong during wartime on December 16 th,1932,the ministry of finance committee which is subordinate to the temporarily central people's committee in Ruijin Soviet area,established'instruction of the central government budget committee department--uniform accounting system'. This document is the beginning of uniform accounting system under unified Soviet area finance in Ruijin era. The pioneering innovation achievement of Ruijin era in the history of modern Chinese and foreign accounting and the development of uniform accounting system by Mao Zedong under unified resistance fiscal in Yanan era,have extremely deep effects on overall development of unified financial and accounting system undersocialist market economy since the 66 th anniversary of the founding of China,especially since reform and opening up. Great historical achievements made by China which is led by Chinese Communist Party in unified financial and accounting system,is a milestone in the history of accounting standards development.

关 键 词：“瑞金时代” “延安时代” 统一财政 统一会计制度 

分 类 号：F233[经济管理—会计学]