上海商会与1930年代的改良中式簿记运动

• 作 者: 魏文享
• 机 构: 华中师范大学中国近代史研究所,
• 出 处: 浙江学刊
• 发表日期: 2010年02期
• 关键词: 商会 会计改良 改良中式簿记运动

在近代会计制度之演进过程中,改良中式簿记运动为一重大事件。改良运动由著名会计师徐永祚正式发动,其所代表的改良派一面与主张尽采西法的改革派展开深入论争,一面向实业界宣讲改良方案。上海商会本之会计应用的实际,选择改良中式簿记为制度取向。与改良派主将徐永祚合作,既邀请其至会演讲,举办簿记展览,又开办会计培训。商会的抉择反映了中小企业及商家的需求,其组织参与则有助会计学术与制度改良的契合共进。

In the process of the evolution of modern accounting system, the improvement of Chinese bookkeeping movement is a major event. The reform movement was officially launched by the famous accountant Xu Yongping. The reformists represented by the reformists, on the one hand, started an in-depth debate with reformists who advocated the exploitation of the western part of the country and announced the improvement program to the industry. Shanghai Chamber of Commerce in the actual application of accounting, choose to improve the Chinese bookkeeping system orientation. In cooperation with reformist leader Xu Yongxuan, he invited both of them to give lectures, hold bookkeeping exhibitions, and run accounting training. The choice of chamber of commerce reflects the needs of small and medium-sized enterprises and businesses, and its participation in organization helps to improve the academic and institutional aspects of accounting.