学术团体与知识建构:二十世纪三、四十年代之中国会计学社

Academic Bodies and Knowledge Construction:Chinese Accountant’s Society in the 1930s and 1940s

成立于1934年的中国会计学社是力图融会职业会计师及政府主计人员于一体的全国性学术团体。初设总会于南京,抗战后设分会于上海、天津、广州。就学社组织而言,虽以政府主计部门为主,然能专注于学术。不论南京总社,抑或上海分社,均能以倡导会计学术、培养会计人才为宗旨,在编办会计期刊、训练会计人员和促进新式会计知识的生产传播方面发挥重要功用。在期刊之编撰及征稿方面,会计师、主计官及一般会计人员均能得擅其场,在民间会计及政府审计方面发表诸多颇有价值的应用成果。

Established in 1934,the Chinese Accountant’s Society (CAS) was a national academic society that attempted to integrate the professional accountants and government accountant officers.Its head office was first set up in Nanjing and established branches in Shanghai,Tianjin and Guangzhou after the Anti-Japanese War.The society aimed to cultivate talents of accounting and promote relevant academic researches.CAS has published many valuable research fruits in folk accounting,government auditing,etc.