民国会计教育研究  

Research on Accounting Education in the Republic of China

作　　者：李飞[1] 陆鲲鹏 Li Fei;Lu Kun-peng(Department of Finance and Economics, Dalian Radio and Television University, Dalian 116021, China;Northeast University of Finance and Economics, Dalian 116025, China)

机构地区：[1]大连广播电视大学财经系,辽宁大连116021 [2]东北财经大学,辽宁大连116025

出　　处：《江苏商论》2017年第11期80-85,90,共7页Jiangsu Commercial Forum

基　　金：辽宁经济社会发展立项课题项目"基于创新视角下辽宁企业转型问题研究"(项目编号:2016lslktzijjx-05)

摘　　要：我国古代传统的会计教育是以账房师傅手把手教徒弟,一代传一代的方式进行的,且每个人记账的方式都大有不同,直至晚清之前,中国的会计教育是不成系统的。随着西方会计科学的传入和我国第一批留学归来的会计学者的推广,晚清时期,学堂的商科会计教育已经具备现代会计教育的雏形。在改良中式账簿与完全引进西方会计科学的激烈讨论中,"中华民国"时期的会计教育正式走向正轨,也可以说,中国系统的现代意义上的会计教育是从中华民国开始的,而民国早期与后期又有不同。本文将根据中国会计教育发展的时间轴线,对中国古代会计教育与晚清商科会计教育作一梳理,并着重研究"中华民国"时期的会计教育,并从官办会计教育与民间会计教育两个方面来考量。In ancient China,the traditional accounting education was carried out by the way of generation by generation and the teacher teaching the apprentice,and each entry way is different,until before the late Qing Dynasty,China accounting education is not a system.With the introduction of western accounting science and the promotion of the first batch of accounting scholars returned from abroad,in the late Qing Dynasty,the commercial accounting education in the school already had the rudiment of modern accounting education.In the intense discussion of improving Chinese books and the introduction of western accounting science,accounting education in the period of the Republic of China officially to the track,it can be said that the modern and Systematic accounting education system in China is from the beginning of the Republic of China,and in the early and late f the Republic of China is different.This paper will make a comb of accounting education in ancient China and accounting education in the late Qing Dynasty based on the time axis of accounting education development in China,and focuses on the accounting education in the period of the Republic of China,and make consideration from the two aspects of government accounting education and folk accounting education.

关 键 词：民国会计 教育 研究 

分 类 号：F23[经济管理—会计学]