《立信会计月报》文本分析及价值研究  

Text Analysis and Value Research of Lixin Accounting Monthly Report

作　　者：周勇[1] 韦博 Zhou Yong;Wei Bo(Academy of History and Culture,Southwest University,Chongqing,400715)

机构地区：[1]西南大学历史文化学院

出　　处：《重庆社会科学》2019年第11期110-119,共10页Chongqing Social Sciences

基　　金：重庆市社会科学规划抗战工程重点项目“抗战大后方专业媒体研究”(2017ZDKZ10);重庆市社会科学规划抗战工程重点项目“抗战大后方中间党派媒体研究”(2017ZDKZ09)

摘　　要：《立信会计月报》是立信会计师事务所创办的会计学专业期刊,是战时大后方传播会计学常识、探究会计学学术的重要阵地之一。它由论述、评议、讲演、制度、资料、附录等六个常态栏目构成。其中以会计学的介绍、阐释和研究性文章为主体。它与《立信月报》《会计读物》《会计丛刊》《计政通讯》等几个重要会计专业刊物一道,推动了中国战时会计事业的发展。《立信会计月报》是立信会计师事务所创办的会计学专业期刊,是战时大后方传播会计学常识、探究会计学学术的重要阵地之一。在研究该刊创办的来龙去脉的基础上,通过深入剖析该刊中极为重要的股份制企业会计、会计改良等问题及其对《连环帐谱》、"超然主计制度"的阐释,揭示《立信会计月报》在促进会计学术交流、深化会计史学史研究上的学术价值,在促进大后方会计教育事业进步上的历史价值。同时应当指出,该刊对新时期会计学的研究仍具有理论指导与实践意义。"Lixin accounting monthly" is an accounting professional journal founded by Lixin accounting firm. It is one of the important positions to spread accounting knowledge and explore accounting academic knowledge in the rear area of wartime.On the basis of studying the ins and outs of the magazine,Through an in-depth analysis of the very important joint-stock enterprise accounting,accounting reform and other issues and the interpretation of "Serial account Book"and "Detached Zhuji system",reveals the Lixin accounting monthly bulletin in promoting academic exchanges, deepen accounting historical studies on the academic value, on the home front accounting education career progress of historical value. At the same time, it should be pointed out that the journal still has theoretical guidance and practical significance for the study of accounting in the new period.

关 键 词：抗战时期 《立信会计月报》 会计学 

分 类 号：K265[历史地理—历史学]