建立“新式会计”制度:民国时期报馆财务管理现代化思想研究  

Establish New Accounting System:Research on the Idea of Newspaper Financial Modern Management in the Period of the Republic of China

作　　者：曾来海[1] 

机构地区：[1]浙江外国语学院国际文化传播系,杭州310023

出　　处：《新闻春秋》2016年第3期16-27,共12页Journalism Evolution

基　　金：教育部人文社科规划基金项目“晚清民国时期报业管理思想专题研究”(编号:15YJA860017)成果之一

摘　　要：在国民政府"新式会计"法律的强制实施及全国工商业"新式会计"制度普及的推动下,民国时期报馆"新式会计"制度观念逐渐形成,并极力主张通过在实践中设计与实施预算决算、报告报表等具体会计业务以便强化报馆外部的风险控制与内部的相互牵制,最终实现报馆财务管理的现代化、科学化。With the compulsory enforcement of the new accounting law of the National Government and the popularization of the new accounting system of the national industry and commerce, the concept on ＂new ac- counting＂ system of newspaper gradually formed in the period of the Republic of China. At the same time,in or- der to realize the modernization and scientific financial management office, they had urged strengthen the risk control of the newspaper external and mutual restraint of the internal by the practice of the design and imple- mentation of the budget accounts, reports and other specific accounting services.

关 键 词：新式会计 报馆 财务管理 现代化 思想 

分 类 号：G210[文化科学—新闻学]