抗战前期甘肃会计事务改革  

The Reform of Accounting Affairs in Gansu in the Early Stage of the War of Resistance Against Japan

作　　者：路琪琪 王梦洁 Lu Qiqi;Wang Mengjie(School of Literature and History,Longdong University,Qingyang 745000)

机构地区：[1]陇东学院文学与历史文化学院,庆阳745000

出　　处：《西部学刊》2023年第24期138-141,共4页Journal of Western

基　　金：2021年度国家社科基金项目“陕甘边革命根据地党的建设研究”(编号:21XDJ030);甘肃省高校课程思政示范课程教学名师和团队“南梁精神概论”(编号:KCSZSFKC2021010);2022年陇东学院青年科技创新基金项目“‘互联网+’背景下档案信息化建设——以庆阳市档案馆革命历史档案为例”(编号:XYSK2212)的研究成果。

摘　　要：抗战初期,甘肃省交通闭塞,经济落后,财政紊乱不堪。朱镜宙上任财政厅长后,为厘清甘肃财政事务,开始进行会计事务改革,制定了《甘肃省暂行会计规程》和《施行细则》,编制了预算决算、实行了新的簿记制度,并且开办会计人员养成所,培养新式会计人才。不仅规范了会计体系,而且开创了甘肃现代财政制度的先河,为甘肃省财政建设的进一步规范化、制度化铺设了道路。At the early stage of the War of Resistance Against Japan,Gansu Province was characterized by traffic blockage,economic backwardness,and financial disorder.After Zhu Jingzhou took office as director of Finance,he began to reform the accounting affairs in order to clarify Gansu’s financial affairs,formulated the Provisional Accounting Regulations of Gansu Province and the Detailed Rules for Implementation,compiled the budget and final accounts,implemented a new bookkeeping system and set up the accounting personnel training institute to train new accounting talents,which not only regulated the accounting system but also created a modern financial system in Gansu and paved the way for the further standardization and institutionalization of its financial construction.

关 键 词：抗战前期 甘肃 会计事务 朱镜宙 

分 类 号：K265[历史地理—历史学] F233[历史地理—中国史]