长沙文化书社的账簿制度设计——兼论毛泽东对会计思想和方法的贡献

Design of the Account Book System of Changsha Cultural Bookstore:Mao's Contributions to Accounting Thoughts and Methods

长沙文化书社是毛泽东创办的第一个经济实体,为传播新文化和湖南建党事业作出卓越贡献。基于超越书店经营本身的历史使命和抱负,毛泽东亲自设计了书社的经营管理制度包括会计核算制度,并创新地把结账时点从“年结”提前到“半年算”,率先实行“经济公开”的会计信息披露制度,实质上把文化书社办成了一个公益性的“非营利组织”。通过对这些先河之举的探讨,证实毛泽东的会计思想及其方法在中国革命过程中所发挥的重要作用,以期从数字管理方面丰富毛泽东的思想。

Changsha Cultural Bookstore was the first economic entity founded by Mao Zedong that made outstanding contributions to the spread of new culture and the cause of Party building in Hunan.Based on the historical missions and ambitions transcending the operation of the bookstore itself,Mao Zedong personally designed the bookstore's business management system including the accounting system,innovatively moved forward the check-out time from"annual closing" to"half-year accounting",pioneered the accounting information disclosure system based on"economic disclosure",and made the cultural bookstore essentially a non-profit organization for the public good,which were pioneering moves in the history of accounting in China.This paper confirms the important role of Mao Zedong's accounting thoughts and methods in the process of the Chinese revolution,with an aim to enrich Mao Zedong's thoughts from the aspect of digital management.