中国会计学构建的近代探索——基于20世纪30年代改良与改革中国会计之争的考察  

Modern Exploration of Chinese Accounting:An Investigation on the Dispute between Improving and Reforming Chinese Accounting in the 1930s

作　　者：李艳 张申[2] 程霖[1,3] Li Yan;Zhang Shen;Cheng Lin(School of Economics,Shanghai University of Finance and Economics,Shanghai 200433,China;Institute of Economy,Shanghai Academy of Social Science,Shanghai 200020,China;Institute for the Improvement of Chinese Economic Thought,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]上海财经大学经济学院,上海200433 [2]上海社会科学院经济研究所,上海200020 [3]上海财经大学中国经济思想发展研究院,上海200433

出　　处：《财经研究》2024年第5期34-48,共15页Journal of Finance and Economics

基　　金：国家社会科学基金重大项目(17ZDA034);上海财经大学研究生创新基金资助项目(CXJJ-2022-333);上海社会科学院招标课题“近代以来中国财政学构建的探索研究”。

摘　　要：20世纪30年代改良与改革中国会计之争,不仅是中国会计思想史上的一个重要片段,而且是近代构建中国会计学的探索的一个生动案例。文章立足于中国会计学构建的视角,对该争论予以重新审视,研究发现:(1)该争论的发生具有必然性,其源于近代中国经济转型的现实需要、西方会计学的传播示范以及中国传统会计思想无法适应发展的综合作用,而这也正是中国会计学构建的动因所在。(2)该争论积极寻求中国会计学发展之路,讨论涉及中国会计学的理论来源、基本原则和理论体系,且理论体系包含了理论假设、基础理论、账簿组织法、账户检验法等,要素较为齐全,各自逻辑也较为自洽,可谓在体系化学理化层面进行了积极尝试。(3)该争论呈现出了中国传统会计思想现代化和西方会计学中国化两条构建路径的并行局面,虽未成定论,但两派均致力于服务中国,不仅促使学者更进一步认识了中国传统会计思想、西方会计学和近代中国会计实务,也为20世纪30年代后期至40年代出现的具有更强理论自觉的中国会计学探索提供了直接素材。该争论对当前中国会计学探索的启示在于,应从中国历史方位中把握中国会计学构建,应重视对已有创新成果的提炼总结,应始终立足中国本土,融合贯通古今中外已有的会计理论。As a branch of philosophy and social science,Accounting faces the mission of promoting theoretical innovation based on China's local conditions,that is,the establishment of"Chinese Accounting".For the current Chinese Accounting,which is still in the process of development and formation,its exploration has started in modern times.In this process,the dispute between improving and reforming Chinese Accounting in the 1930s has entered the exploration process of the establishment of Chinese Accounting in terms of theoretical consciousness and specific content.From the perspective of the establishment of Chinese Accounting,this paper re-examines the dispute and finds that:(1)The occurrence of this dispute is inevitable,resulting from the combined effects of the real needs of China's economic transformation in modern times,the dissemination of Western Accounting,and the inability of traditional Chinese Accounting thought to adapt to development.(2)The dispute actively seeks a path for the development of Chinese Accounting science,discussing the theoretical sources,basic principles,and theoretical systems.(3)The dispute presents two parallel paths for the modernization of traditional Chinese Accounting thought and the localization of Western Accounting in China.Although no conclusion has been reached,both sides are committed to serving China,which provides direct material for the exploration of Chinese Accounting with stronger theoretical consciousness that emerged in the late 1930s to the 1940s.The enlightenment of this dispute for the current exploration of Chinese Accounting lies in that we should grasp the establishment of Chinese Accounting from the perspective of China's historical position,attach importance to the refinement of existing innovative achievements,always base ourselves on China's local conditions,and integrate ancient and modern Accounting theories at home and abroad.The main contributions of this paper are as follows:(1)It points out that the exploration of the establishment of Chinese Accounting has

关 键 词：中国会计学 改良中式簿记 中国经济学 近代探索 

分 类 号：F092[经济管理—政治经济学]