中西方会计史比较研究

A Comparative Study of Chinese and Western Accounting Histories

文章通过对古代和近现代中西方会计史及其历史演进进行归纳和比较研究,以期准确地了解中西方会计制度各自的来龙去脉,更好地把握现行的会计制度、方法与新会计准则,在文化层面上掌握会计这门科学。文章提出应根据我国国情并借鉴西方会计规范中的先进方法与做法,改进和完善我国当前的会计规范体系,以更好地为我国社会主义现代化经济建设服务。

This paper makes an inductive and comparative study of the ancient and modern Chinese and western accounting histories and their evolution processes for better understanding of the cause and effect of Chinese and western accounting systems;and of the currentaccounting systems,methods and new standards,and then for grasping accounting on the cultural level.It is also suggested in this paper that we should use the advanced method and practice of western accounting criterion for reference according to our own situations and improve and perfect our current statisticaccounting system in order to better serve for our socialist modernization construction.