“立信会计丛书”(1930-1941年)出版考论

A Study on the Publication of"Lixin Accounting Series"(1930-1941)

文章在深入分析“立信会计丛书”诞生的时代背景的基础上,对商务印书馆出版“立信会计丛书”的历程进行梳理。研究发现,“立信会计丛书”早期是作为“大学丛书”出版的,其开端在“会计丛书”合同签订之前,稿本主要来自教师讲义、专家约稿、名著翻译和法规汇编等。1930—1941年该丛书共出版59种以上,出版时间集中在1934—1935年及1939—1940年,作者大都在立信会计事业中任职。“立信会计丛书”有效改善了中国近代会计专业教学完全依赖国外书籍的状况,打造了中国近代会计学者自编会计教科书的品牌,推动了中国现代会计学知识体系的建立健全,促进了中国会计学术的发展。

Based on a detailed analysis on the background of the birth of"Lixin Accounting Series",this paper reviews the publishing process of"Lixin Accounting Series"by the Commercial Press.The study finds that"Lixin Accounting Series"was initially published as"DAXUE Series"before the signature of the"Accounting Series"contract.The manuscripts mainly came from the lecture notes,expert commissions,translations of classics and compilations of laws and regulations,etc.From 1930 to 1941,more than 59 types of books in"Lixin Accounting Series"were published.The publication of this series was concentrated between 1934—1935 and 1939—1940,and most of the authors were employed in Lixin accounting system."Lixin Accounting Series"effectively improves the situation that the modern accounting teaching in China was entirely relied on foreign books,creates the brand effect of self-compiled accounting textbooks written by modern Chinese accounting scholars,and promotes the development of the modern accounting knowledge system and the accounting academics in China.