论文部分内容阅读
我国引进国外复式簿记的最早时间,一般认为是从清末大清银行开始,当时聘请英国会计专家为大清银行设计会计制度,开中国采用西式簿记的先河,并为我国培养了第一位会计师——谢霖。根据史料记载,大清银行是1908年在原户部银行的基础上改名而成。户部银行设立于1905年。而中国第一家银行则是中国通商银行,它是1897年5月由盛宣怀创办于上海。盛当时任邮传部长。盛宣怀在1896年奏请设立中国通商银行时,就提出要“照汇丰银行规则”。中国通商银行的组织和办事制度都模仿汇丰银行,并聘请原任汇丰银行大班美德能(A.M.Mailand)为洋大班(即经理),马歇尔(H.B.Marshall)为总会计。以英国人当总会计,当然是采用西式簿记了。所以我国引进国
The earliest time for the introduction of foreign double-entry bookkeeping in China is generally considered to have started at the Qing Dynasty Bank of Great Qing Dynasty. At that time, British accounting experts were hired to design an accounting system for Daqing Bank, to open up the precedent of adopting Western-style bookkeeping in China, and to cultivate the first accountant for China. — Xie Lin. According to historical records, Daqing Bank was renamed in 1908 on the basis of the Bank of the Ministry of Home Affairs. The Ministry of People’s Bank was established in 1905. The first bank in China was China National Commercial Bank. It was founded in May 1897 by Sheng Xuanhuai in Shanghai. Sheng was then the postal secretary. When Sheng Xuanhua called for the establishment of the China National Commercial Bank in 1896, he proposed to “take HSBC rules.” The organization and service system of China National Commercial Bank imitated HSBC and hired former HSBC Bank Ames Mender (A.M. Mailand) as the Foreign Affairs Class (ie manager) and H.B. Marshall as the general accountant. With the British as general accountant, of course, Western-style bookkeeping is used. So our country introduced