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我国“会计”一词始于何时?目前,我国会计史学界主要有以下三种说法:一、认为“会计”一词始于夏代这种观点主要是引用司马迁写的《史记·夏本记》中有关禹会诸侯于江南的一段话:“自虞、夏时,贡赋备矣。或言禹会诸侯江南,计初而崩,因葬焉,命曰会稽,会稽者,会计也。”。但这只是历史上有关夏禹的传说,“传说”当然不能等于史实,故不足取。历史的事实是,夏代处于我国奴隶制社会的初期,我国只是到了商代才产生了最古老的甲骨文,夏代当时还没有文字产生,远远不具备“会计”一词创立的条件。二、认为“会计”一词始于春秋战国这种观点认为孔子是“会计”一词创始人。《孟子·万章》中有“孔子尝为委吏者,曰会计当
At present, the accounting history of China's accounting industry mainly has the following three versions: First, that the term “accounting” began in the Xia Dynasty This view is mainly quoted Sima Qian's “Shi Xia Xiaoben Ji Yu Yu will be vassal in the southern section of the passage: ”Since Yu, summer, Gong Fu prepared carry. Or words Yu will be the princes Jiangnan, initially and collapse, because of the funeral, life said Huiji, Huiji, accounting also. “. But this is only the history of legend about Xia Yu, of course, ”legend“ can not equal historical facts, it is not enough. The historical fact is that in the early days of the slavery society in our country, our country only produced the oldest Oracle inscriptions in the Shang Dynasty. At the time of the Xia Dynasty, there were no words at that time, and the conditions for the establishment of ”accounting“ were far from being met. Second, that the term ”accounting“ began in the Spring and Autumn and the Warring States this view that Confucius is ”accounting“ founder. ”Mencius million chapters“ in the ”Confucius try to be appointed officials, accounting said