| 《周礼》财计体制及其内部控制思想 |
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| 引用本文： | 杨智杰,芦雅婷. 《周礼》财计体制及其内部控制思想[J]. 石家庄经济学院学报, 2009, 32(6): 125-130 |
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| 作者姓名： | 杨智杰 芦雅婷 |
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| 作者单位： | 石家庄经济学院,河北,石家庄,050031 |
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| 基金项目： | 2009年度河北省社会发展研究项目《金融危机下中西方理财思想的比较与反思》，河北省企业管理重点学科理财与内部控制方向研究成果 |
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| 摘 要： | 《周礼》一书主要论述封建国家理财和制度建设问题,其中有诸多的理财原则和财计制度对当前我国政府理财和制度建设有一定借鉴意义。对《周礼》财计体制及其中反映的内部控制思想进行考察分析。希望能古为今用,对当前政府财计制度和内部控制体系建设有所启示。
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| 关 键 词： | 《周礼》理财思想 财计制度 会计控制 |
The System of Financing and Accounting in "ZhouLi"and Its Thought of Internal Control |
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| YANG Zhi-jie,LU Ya-ting. The System of Financing and Accounting in "ZhouLi"and Its Thought of Internal Control[J]. Journal of Shijiazhuang University of Economics, 2009, 32(6): 125-130 |
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| Authors: | YANG Zhi-jie LU Ya-ting |
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| Affiliation: | ( Shijiazhuang University of Economics, Shijiazhuang, Hebei 050031 ) |
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| Abstract: | ＂ZhouLi＂ mainly discusses the financing and system construction in feudal country,and its many financing principles and financing/accounting systems can be taken as reference to the financing and system construction of current government.This thesis has investigated and analyzed the system of financing and accounting,and the thought on internal control in ＂ZhouLi ＂.It is hoped to make the past serve present,and to give enlightening to the system of financing and accounting and construction of internal control system of current government. |
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| Keywords: | the thought of financing and accounting in ＂ZhouLi＂ the system of financing and accounting internal control of accounting |
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