| 国民政府时期超然主计思想变迁研究 |
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| 引用本文： | 宋丽智. 国民政府时期超然主计思想变迁研究[J]. 财经研究, 2007, 33(8): 108-117,131 |
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| 作者姓名： | 宋丽智 |
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| 作者单位： | 中南财经政法大学,经济学院,湖北,武汉,430073 |
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| 摘 要： | 超然主计制度是国民政府时期财政会计制度改革的产物,在联综组织中处于中心环节地位。文章阐释了超然主计思想提出的时代诱因,剖析了专家学者超然主计思想的产生情况,深入发掘了思想论争对于该制度深层次变迁的重要影响。
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| 关 键 词： | 主计制度 联综组织 超然 |
| 文章编号： | 1001-9952（2007）08-0108-11 |
| 收稿时间： | 2007-05-09 |
| 修稿时间： | 2007-05-09 |
The Evolvement of Detached ZhuJi Thought in the Republic of China |
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| SONG Li-zhi. The Evolvement of Detached ZhuJi Thought in the Republic of China[J]. The Study of Finance and Economics, 2007, 33(8): 108-117,131 |
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| Authors: | SONG Li-zhi |
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| Affiliation: | School of Economics, Zhongnan University of Economics and Law, Wuhan 430073, China |
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| Abstract: | Detached ZhuJi system was the outcome of finance and accounting system reform during the period of the Republic of China.It occupied the central position of the Method of Counterbalance.This paper illuminates the erainducement for the Detached ZhuJi thought,analyzes the initiation of specialist and scholar's Detached ZhuJi thought,unearths the important effects of thought arguments on the transition of the Detached ZhuJi system. |
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| Keywords: | ZhuJi system the Method of Counterbalance detached |
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