“昭股东之信仰”:近代职业会计师与公司制度

The Accountant and the Corporation System in Modern China

近代公共性的职业会计师及会计师事务所与公司这一新式经济组织形式有着紧密的关联性。会计师在改良政府与民间审计制度的呼声下兴起,而公司制的建立与完善则是职业会计师群体发展的主要市场动力。昭股东之信仰,理公司之财务被早期会计师视为其职业的立足点。会计师为扩大职场空间,主动参与到公司法的修订,积极开拓公司层面的业务,推动近代公司监管及财务制度逐渐走向完备。不过,近代会计师与公司制度之良性互动仍受制于宏观社会经济制度。

The independent accountant was connected with the corporation system tightly in modern China. The accountant occupation raised to meet the need of reforming the govenment and civil audit system. The establishment of the corporation system set up the market foundation for the development of accountant groups. Dealing with account was the primary affairs of the accountants. In order to broaden their occupational space, they participated in revising the law of corporation and explorating all kinds of business for the corporation and improve modern corporation supervision and finance system. The interaction between the accountant and the corporation system were restricted by the macro social and economic system then.