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七十年来,我国共制订了三个《会计法》。第一次制订会计法,是在1914年(民国三年)10月,由袁世凯的北京政府公布,全文共三十七条。这个会计法是参考日本的会计法订颁的,内容包括会计、财务、预算、决算各方面。那年袁世凯正接连解散了国会、各省议会和国务院,集中权力,实行独裁,国内政局动荡。又值第一次世界大战爆发(七月),日军藉口打击德国、侵占山东(十月)。所以会计法虽然颁布,但施行后的效果可以断定是不佳的。之后,袁氏称帝、护国军兴,各省军阀割据,内战频起,政局多变,会计法想必是名存实亡了。隔了二十一年,在1935年8月14日,国民党政府制订公布了第二个会计法,从1936年7月1日起施行,全文共一百二十七条。分通则、会计科目、会计簿籍、会计凭证、会计人员、会计事务程序、会计报告程序、会计交代、附则等十
In the past 70 years, a total of three “accounting laws” have been formulated in our country. The first enactment of accounting law was made in October 1914 (three years in the Republic of China) by the Beijing government of Yuan Shikai, with a total of 37 articles. This accounting method is reference to Japan’s accounting law issued, including accounting, finance, budget, final accounts in all aspects. That year, Yuan Shikai was dissolving the parliament, the provincial councils and the State Council one after another, concentrating power, imposing dictatorships and instituting political turmoil in the country. Also worth the outbreak of World War I (July), the Japanese excuse to attack Germany, the invasion of Shandong (October). Therefore, although the accounting law promulgated, but after the implementation of the effect can be concluded that it is not good. Later, Yuan emperor, protect the country Xing, the provincial warlords, civil war fought frequently, the political situation changeable, the accounting law must have existed in name only. After twenty-one years, on August 14, 1935, the Kuomintang government formulated and promulgated the second accounting law, which came into force on July 1, 1936, with a total of one hundred and twenty-seven articles. General rules, accounting subjects, accounting books, accounting vouchers, accounting personnel, accounting procedures, accounting procedures, accounting, accounting, etc.