《中华会计文化传承与变迁》课件——第五篇 元明清会计文化.pptx

会计文化承传与变迁InheritanceandchangeofChineseaccountingculture

AccountingcultureoftheYuan,MingandQingdynasties第五篇元明清会计文化元朝《至正直记》中的会计价值ValueofAccountinginTrueRecordintheZhizhengofYuanDynasty

元朝(1279-1368)至正直记TrueRecordintheZhizhengYuanorMongoldynasty又称《静斋至正直记》，共设四卷，元孔克齐撰。TrueRecordintheZhizhengalsoknownasJingzhaisTrueRecordintheZhizheng“.Thebookconsistsoffourvolumes,writtenbyKongKeqiintheYuanDynasty.

孔克齐KongKeqi

《至正直记》TrueRecordintheZhizhengn有助于了解元朝特别是溧阳及其周围地区。TheacademiccommunitygenerallybelievedthatthisbookwashelpfulinunderstandingtheYuanDynasty.?1.政治经济Politicaleconomy?2.农民战争Peasantwars风土人情Customs

《至正直记》TrueRecordintheZhizhengn有助于了解元朝特别是溧阳及其周围地区。TheacademiccommunitygenerallybelievedthatthisbookwashelpfulinunderstandingtheYuanDynasty.史学研究historyresearch文学研究literaryresearch

《出纳财货》CashiersGoods会计工作在管理社会经济事务中的意义与作用Thesignificanceandroleofaccountingworkinthemanagementofsocialandeconomicaffairs.元代会计核算的基本方法ThebasicmethodsofaccountingintheYuanDynasty.OneoftheimportantdocumentsinthefieldofaccountinghistorytostudyprivateaccountingintheYuanDynasty.

元朝的商业兴盛CommerceintheYuanDynastywasveryprosperous

元朝的商业兴盛CommerceintheYuanDynastywasveryprosperous

管账先生InheritanceandchangeofChineseaccountingcultureBookkeepers民间会privateaccoun官厅会计officialaccounting

那么，当时民间会计事业到底发展到什么程度了呢？So,towhatextentdidtheprivateaccountingindustrydevelopatthattime??人家出纳财贷者，谓之掌事，盖慵工受雇之役也。古云：谨出纳，严益藏。此掌事者六字铭也。?Therearehouseholdsthatareresponsibleforreceiptandpaymentofcashandloans,whicharecalledmanagers,whoarehiredbylazyworkers.Theancientssaid:Bediligentincashierandstrictlyaddthestorage.Thisisthesix-characterinscriptionofthemanager.

那么，当时民间会计事业到底发展到什么程度了呢？So,towhatextentdidtheprivateaccountingindustrydevelopatthattime??然计算私籍其式有四：一曰旧管，二曰新收，三曰开除，四曰见在。?However,therearefourwaystocalculateprivatebo