晋商在中国会英计发展史上的贡献.docVIP

晋商在中国会计发展史上的贡献 摘要：明清时期,山西商人及其票号在商业活动中,对会计核算和会计制度所做的各种创新,不仅适应了当时企业管理的需要,促进了中国商品经济的发展,而且对中国会计学的发展做出了重要贡献。随着中国会计事业的飞速发展，以及晋商在商业史上举足轻重的地位，晋商对中国会计发展的影响和贡献已经受到了越来越多的专家和学者的重视。本文将主要通过晋商对中国人力资源会计的产生和实践所做出的贡献、当今会计职业道德及诚信建设的启迪、对金融和银行会计的贡献等五个方面对本课题加以阐述。 关键词：晋商，会计职业道德，人力资源会计，会计核算方法 The Contributions of Shanxi Merchants in the CHINA Accounting Development Abstract： During the Ming and Qing Period , Shanxi Merchants and their draft banks made innovations in accounting and Accounting system, which not only met the needs of business management at the time and promoted the development of the commodity economy, but also significantly contributed to the development of China’ Accounting as a subject of study. With Chinas rapid development of the accounting industry, and Shanxi in the commercial history of a pivotal position, Shanxi China accounting for the impact and contribution to development has been a growing number of experts and scholars attentions. This paper will mainly Shanxi Merchants of China through human resource accounting practice and the formation of the contribution made by the current accounting professional ethics and integrity of the building of the Enlightenment, the financial and banking accounting, and other contributions to the five aspects of this issue to be elaborated. Key Words：Shanxi Merchants, Accounting professional ethics, Human resource accounting, Accounting method 第 PAGE I 页 共 SECTIONPAGES \* ROMAN \* MERGEFORMAT I 页 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc310239268 1 引言 PAGEREF _Toc310239268 \h 1 HYPERLINK \l _Toc310239269 2 晋商的起源及发展 PAGEREF _Toc310239269 \h 1 HYPERLINK \l _Toc310239270 2.1 晋商的起源 PAGEREF _Toc310239270 \h 1 HYPERLINK \l _Toc310239271 2.2 晋商的发展 PAGEREF _Toc310239271 \h 1 HYPERLINK \l _Toc310239272 3 晋商对当今会计职业道德及诚信建设的启迪 PAGEREF _Toc310239272 \h 2 HYPERLINK \l _Toc310239273 3.1 重商立业的人生观 PAGEREF _Toc310239273 \h 2 HYPERLINK \l _Toc310239274 3.2 诚信义利的价值观 PAGEREF _Toc310239274 \h 2 HYPERLINK \l _Toc310239275 3.3