近代中国银行会计制度变迁影响因素分析  

Analysis of the Influencing Factors of the Changes of Banking Accounting System in Modern China

作　　者：陈碧舟 张忠民[1] 

机构地区：[1]上海社会科学院经济研究所,200020

出　　处：《上海经济研究》2017年第11期119-127,共9页Shanghai Journal of Economics

基　　金：国家哲学社会科学重大课题"中国近代企业制度的生成与演变研究"(项目编号:14ZDB046)之阶段性成果

摘　　要：近代中国的会计制度变迁是从银行业开始起步的,主要表现为西方复式借贷记账法的引进和应用。而影响华资银行会计制度变迁的两大因素分别是市场力量和政府力量,并由此决定了其曲折的变迁路径:早期华资银行受市场引导,大力推行簿记改革,初显成效,但所采用的会计制度各自为政,互不统一;在提倡"统制经济"的南京国民政府建立之后,华资银行会计制度的形态又渐次演变为政府主导下的部分规范、统一。The changes of accounting system in modern China started from the banking industry, mainly for the introduction and application of the double-entry bookkeeping system. The two major factors influencing the changes of the banking accounting system of Chinese- funded banks were market and government forces, which lead to its twisted changing path. The early market-driven Chinese-funded banks vigorously put forward bookkeeping reform and had achieved initial success, but the accounting system adopted for different Chinese-funded banks were not consistent. After the foundation of the Nanjing national government, which promoted ＂ economic control＂, the accounting system of Chinese-funded banks gradually became standardized and unified under the guidance of the government.

关 键 词：华资银行 会计制度 市场因素 政府因素 

分 类 号：F129[经济管理—世界经济]