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《财务与会计》85年第6、7、8三期连载天津财经学院会计教研室盖地撰写的《会计之最拾零》(一)、(二)、(三).读后,我认为《拾零》有几处提法似有商榷的必要.基于会计史实的严谨性,谈点刍荛之见,以就教于大家. 《拾零》(一)写道:“会计’两字最早联用,并最早给予‘会计’以正确的评价,当推孔子的‘会计当而已矣’的名言”(《孟子·万章篇》《财务与会计》85年第6期第43页) “据史书记载,早在公元前二千多年,即有传说把‘禹会诸侯江南’命曰‘会稽’,亦即会计.到了西周时代(公元前1066-771年),会计的名称和职称已正式见诸于文字记载”(杨纪琬:《开展我国会
Finance & Accounting 85th, 6th, 7th and 8th Series Serialized Accounting Accounting Division of Tianjin University of Finance and Economics GaiDi wrote “Accounting Zero” (a), (b), (c). After reading, I think “pick up zero ”There are several suggestions that seem to be open to question: Based on the rigor of accounting history, we talk about what we are trying to teach to everyone.“ (A) wrote: ”The earliest use of the word“ accounting ” And the earliest to give the ’accounting’ to the correct evaluation of Confucius ’push “when the accountant has been’ famous” (“Mencius million chapter” “Finance and Accounting,” No. 6, p. 43) Historian records, as early as 2000 BC, that legend has ’Yu will be the capital of Jiangnan’ life is called ’Huiji’, that is, accounting to the Western Zhou Dynasty (1066-776 BC), the name and title of the accountants have been Formally seen in written records “(Yang Jilu:” to carry out our meeting