著名会计学家徐永祚经济思想评析

On the Economic Thoughts of Xu Yongzuo as a Famous Accountant

徐永祚是民国时期最著名的会计学家之一,所以目前学界对其经济思想的研究也以他独创的"中式簿记改良"的会计理论为重点。除此之外,他的经济思想还包括币制改革论、税制改革论、外债论、劳资利益协调论等多项理论主张和政策建言。这些理论主张和政策建言既反映了民国财经制度变革与社会经济发展的实际进程和成效,又反映了他试图借助西方先进的财经理论和制度范式来推动民国财经制度现代化与社会经济发展的热切心愿和期待。

Xu Yong-zuo is one of the most famous accountants in the history of ROC,so the current studies about his economic thoughts focus on his original accounting theory named ＂the Improvement of Traditional Chinese Bookkeeping System＂.In addition,his economic thoughts include several other theoretical ideas and policy proposals such as currency reform,tax reform,external debt and the benefit coordination between the labour and the management.These not only reflect the actual process and effectiveness of economic institutiona reform and socio-economic development during ROC,but also his earnest desire and expectation to promote the modernization of economic system and the development of social economy of ROC by learning from advanced economic theories and institutions in western countries.