中国会计师制度建设早期史事考略

会计师制度建设是近现代中国会计发展中极为重要的史实,与我国会计的现代化发展有着极为密切的关系。然而,由于早期史料缺乏,对这一时期会计师制度建设的史实人们所知甚少,相关书籍也多语焉不详,甚至多有谬误。以中国会计博物馆馆藏史料为基础,还原我国会计师制度建设初期之概貌,以补上述不足。

Study on the Historical Facts about the Establishment of CPA System in the Early Period in China

The establishment of CPA system is extremely important historical facts in the development of Chinese modern accounting. It has a very close relationship with the modernization of accounting science in China. However, due to the lack of early historical resources, the historical facts concerned with the establishment of CPA system in this period were rarely known by people. Based on the historical data collected by China Accounting Museum, this paper restores an overview of the beginning view of China＇s CPA system establishment, so that to resolve the problems related.