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在我国历史上,会计命名除“会计”正式名称外,还出现过会稽、计、计会、帐房或帐房先生等称谓,考析“会计”命名的起源年代及其最初含义,就不能拘泥于“会计”这一正式称谓。会计史学界认为会计起源于春秋时代,战国时代、西周时代等观点,均是从留传于世的史学著作和出土文物中有“会计”正式名称而得到考证,但忽略了会计其他称谓的演变年代。从周秦以来的历史著作中记载的茅山更名为“会稽”之山的传说,大禹主持茅山会议的历史背景和殷墟甲骨文“会”、“稽”、“计”三字产生的含义可以进一步考证,会计应起源于夏代。“会计”一词的最初含义应划分为两个阶段,初始阶段由“会稽”含蓄的其容所构成,具有记录、汇总、综合、上下相对和考核之意;由“会稽”演变为“会计”正式名称阶段,其含义由“会计”一词的原始含义所构成。由此可见,“会计”一词的最初含义不能以《说文解字》的说解字义为据。
In the history of our country, except for the official name of “accountant”, accounting appellations such as accountants, accountants, accountants, or accountants also appeared in accounting titles. Therefore, we can not examine the age of origin of “accountants” and its original meaning Strict adhere to the “accounting” this official title. Accounting history scholars believe that the accounting originated in the Spring and Autumn Period, the Warring States Period, the Western Zhou Dynasty and other points of view, are handed down from the world of historical writings and unearthed relics in the “accountants” the official name has been verified, but ignored the evolution of other titles accounting . The history of Maoshan, recorded in the historical writings since the Zhou Qin Dynasty, was renamed as the mountain of “Huiji”. The historical background of the Maoshan conference hosted by Dayu and the meaning of the words “Hui”, “Ji” and “Ji” Research, accounting should have originated in the summer. The original meaning of “accounting” should be divided into two stages, the initial stage consists of the content of “Huiji” implied, with the meaning of record, summary, synthesis, relative from top to bottom and examination; from “Huiji” to “accounting ”The formal name stage, its meaning by the“ accounting ”the original meaning of the composition. From this it can be seen that the original meaning of the word “accounting” can not be based on the explanation and meaning of “Shuo Wen Jie Zi”.