中国传统单式簿记时期会计思想接力发展路径的历史考证(之二)——会计思想在各个朝代之间接力发展的路径  

The Historical Exploration of CATTSB Relay Development

作　　者：刘常青[1] LIU Chang-qing(Zhengzhou University of Aeronautics,Zhengzhou 450046,China)

机构地区：[1]郑州航空工业管理学院会计学院,河南郑州450046

出　　处：《郑州航空工业管理学院学报》2018年第2期50-64,共15页Journal of Zhengzhou University of Aeronautics

基　　金：国家社会科学基金后期项目(06FZS005);河南省2013年度会计领域软科学支持项目(201364)

摘　　要：许多朝代凭借它们在会计思想方面的代表性贡献,勇敢地承担起接力与发展的重任,促成了中国传统单式簿记时期会计思想接力发展的路径。这一路径主要包括:(1)时间上的接力点:西周时期、春秋战国时期、秦时期、汉朝时期、三国两晋南北朝时期(主要是北周)、隋唐时期(主要是唐朝)、宋朝时期、元明清时期等;(2)会计思想要素上的接力点:单式簿记思想、损益观念、会计报告思想、三(四)柱结算思想、内部控制思想、"会计"名词的普及性、实物盘点思想、官私财务分开核算思想、计账户籍思想、会计分析思想、中央与地方财政分开核算思想等;(3)依托上述接力点,分别形成了时间上的接力发展图谱,会计思想要素上的接力发展图谱以及会计思想要素为主、时间为辅的接力发展图谱。Based on their representative contribution,many dynasties of China promoted relay development of China Accounting Thought during Traditional Single-entry Book-keeping Period(CATTSB).According to our study,the relay development above is as follows:firstly,relay points of time,which includes Western Zhou Dynasty,Spring-Autumn and Warring States Period,Qin Period,Han Dynasty,Three Kingdoms to Northern and Southern Dynasties Period(mainly Northern Zhou),Sui Dynasty and Tang Dynasty Period(mainly Tang Dynasty),Song Dynasty,Yuan Dynasty to Qing Dynasty period,etc..Secondly,relay points of accounting thought factors,which includes single-entry book-keeping,conception of profit and loss,accounting report,three(or four)zhu settlement,internal control,universality of accounting,physical inventory counts,separate accounting of official and private finance,accounting and household register,accounting analysis,separate accounting of central and local finance,etc..And finally,based on the relay points above,at least three kinds of route charts were formed,one for time,the other for accounting thought factors,and another for both accounting thought factors and time,etc.

关 键 词：中国 传统单式簿记 会计思想 会计史 

分 类 号：F230[经济管理—会计学]