中国近代会计学期刊的特色与价值

The Characteristics and Values of Chinese Modern Accounting Journals

文章通过对民国时期会计期刊产生的背景和创办机构、创办人以及内容特色进行分析，认为民国时期会计期刊是西学东渐思潮影响下中国会计簿记改良运动和民国会计专业教育的产物，为民国时期西方会计思想的传入、民国会计人才的培养以及民国会计实务发展状况记述作出了重要贡献，是研究近现代中国会计史的重要文献集群。

Through analyzing the environment, backgrounds of founding institutions, characteristics of founders and the accounting journals during the period of Republic of China, before 1949, this paper argues that the accounting journals of the Republic of China are the products of the improvement in Chinese accounting and bookkeeping, and the professional accounting education of the Republic of China under the influence of the Western learning trend. All these have made important contributions to the introduction of Western accounting ideas, the cultivation of accounting talents, and the description of the development of accounting practice in the Republic of China. The documents collected and used in the study have been thereby regarded as the valuable documents for the study of the accounting history of modern China.