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中国古代的会计,均属财政机关领导,如秦属治粟内史;汉属大司农;唐属户部;宋属三司后属户部,直至明、清等。对财政机关来说,领导会计便于了解全国财政收支情况:缺点是会计受制于经管收支的财政机关,不能独立地行使其职权。 1923年,孙中山在广州成立陆海军大本营,曾设会计司,直属大本营,已具有超然于行政、军政、财政机关之外的性质。但法律上没有赋予独立的资格,就不能起超然的作用。而且会计司“地位太低,
Ancient Chinese accounting, are the heads of financial institutions, such as the history of the Qin rule Su miller; Han is a large Secretary of farming; Tang is the Ministry of households; Song is a three division Houhu households, until the Ming and Qing and so on. For the financial organ, the leading accounting facilitates the understanding of the state’s fiscal revenue and expenditure. The disadvantage is that accounting can not be exercised independently by the financial organ that manages the revenue and expenditure. In 1923, Sun Yat-sen set up a naval and naval base camp in Guangzhou and established an accounting department directly under the base camp. It has the character of being detached from the administrative, military and financial authorities. However, without legal independence, we can not play a transcendental role. And Accounting Division "status is too low,