摘要
在自给自足的传统经济居于主导地位的条件下,会计知识及其技能得不到系统的传授,只能靠那种师傅带徒弟、口传面授的方式进行。鸦片战争后,在会计革新运动中,传统的中式收付簿记逐渐被近代的西式借贷簿记所取代,近代会计教育应运而生。经过清末民初的萌芽和20世纪20年代后的发展,近代会计教育不仅取得了在学校教育中的合法地位,而且形成了一定的体系,从而对我国近代的会计革新和经济变革产生了深刻影响。
Under the traditional economy, there was no systimatic teaching of accounting, and it had to follow such a method of apprenticeship. In the reform movement of the accounting , the traditional accounting was gradu- ally taken the place of by modern western one. In the end of Qing Dynasty and beginning of the republic to the de- velopment after 1920s＇, the system of accounting education came into being, which had a deep influence on the or- igin of modern accounting and economic change
出处
《山西师大学报（社会科学版）》
CSSCI
北大核心
2009年第3期123-127,共5页
Journal of Shanxi Normal University(Social Science Edition)
关键词
会计革新
会计教育
薄记
借贷
accounting reform
accounting education
bookeeping
loan
