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会计教育史作为会计史学的一个重要组成部分,探索各国在不同时期的教育.比较其异同,对于研究会计教育的发展历史及其规律有重大意义.一、古代会计教育史比较会计教育自从会计行为产生之时就初现端倪,据史料考证,古代会计教育当推中国和埃及.中国不仅是会计最早的发祥地之一,而且在会计教育方面也是最早的国家.从古籍《周礼》就可看到会计作为教育内容的迹象.“以世事教能,则民不失职.”(《周礼·地官·大司徒》)其义为以累世相传的艺事教民充实技能,人民就不会失业.世事,郑玄注:“谓士农工商之事.”世事的具体内容即教育内容是什么?“保代掌谏王恶,而养国子以道、乃教之六艺……”(《周礼·地官·保代》)其中六艺中的“数”有两种说法,一是指九九乘法,一说指九章算术.不管指哪一样,都与会计有关,会计是“世事”内容的一部分.对于周代的教育,我国古籍多有论述.据《礼记·内则》说:“十年,出就外傅,居宿于外,学书记.”《汉书·食货志)(上)论述先王的教育制度时指出:“八岁入小学,学六甲、五方、书记之事.”六甲是天干地支相配计算时日,其中有甲子、甲戊、甲申、甲午、甲辰、甲寅,共六甲.五方是东、西、南、北、中.六甲五方比喻天文地理.书计,《辞源》释为“文字与筹
Accounting history of education as an important part of accounting history, to explore countries in different periods of education.Comparison of similarities and differences, for the study of the history and development of accounting education is of great significance.A comparison of ancient accounting education history of accounting education since accounting behavior According to historical research, the ancient accounting education should be pushed to China and Egypt.China is not only one of the earliest birthplaces of accounting, but also the earliest country in accounting education.We can see from the ancient Zhou Dynasty To accounting as a sign of education content. “To teach the world, then the people do not miss.” (“Zhou Di Guanzheng Szeto”) Its meaning is to accumulate skill arts and teach people throughout the world, the people will not Unemployed. World Affairs, Zheng Xuan Note: “The things that the people of industry and commerce.” The specific content of the world that is what is the content of education? “Baodian Wang Wang evil, and support the country to Tao, is to teach the six Arts ... ...” (“Zhou ”The number“ in Liuyi There are two versions of ”number“, one refers to the ninety-nine multiplication, one refers to the nine chapters of arithmetic, regardless of which are related to accounting, accounting is part of the ”world“ content For the Zhou Dynasty According to ”Book of Rites within the“ said: ”Ten years out of the outer Fu, accommodation in the outside, learn the Secretary.“ ”Han Shixin Zhi) (on) the first king Pointed out in his education system: “At the age of eight, we have to go to primary schools, schools, schools, schools, schools and counties.” Rokko. The five parties are East, West, South, North, Central. Rokka five metaphor of astronomy and geography. Bookkeeping, “Ci Yuan” as "text and chips