20世纪30年代中国会计界的会计改革思想

On Thought of Accounting Reform in China in 1930s

正当中国传统复式簿记循着自己固有的规律不断发展完善之时,1840年鸦片战争爆发,西方列强入侵,西式簿记侵入,从此中国传统复式簿记便被人轻视和看不起。面对这种状况,以潘序伦为代表的一批中国会计学者,主张在结合国情的基础上,运用当时比较先进的西方会计思想对中国传统复式簿记进行改革,并且不断推广应用,成效显著。他们的所思所为对于改善当时中国会计的落后状况起到了很大的作用,对于当代会计改革也同样具有很现实的启示意义。

When China Traditional Double-entry Bookkeeping （CTDB） was developing along its path, the invasion of Western Bookkeeping into China after 1840 changed its original path and made it despised. Facing such situation, Mr. Pan Xulun etc. persisted in reforming CTDB according to western accounting theory considering China circumstances and put it into practice zealously while they were engaged in accounting business, accounting education and accounting study, which played an important role in reforming China accounting. What they did can still enlighten us now.