| 晋商在会计发展史上的贡献 |
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| 引用本文： | 孔祥毅. 晋商在会计发展史上的贡献[J]. 山西财经大学学报, 2005, 27(1): 116-123 |
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| 作者姓名： | 孔祥毅 |
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| 作者单位： | 山西财经大学,山西,太原,030006 |
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| 摘 要： | 明清时期，山西商人及其票号在商业活动中，对会计核算和财务管理所做的各种创新，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。
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| 关 键 词： | 晋商 会计学 财务管理 票据 人力资源会计 |
| 文章编号： | 1007-9556(2005)01-0116-08 |
| 修稿时间： | 2004-11-20 |
Contributions of Shanxi Merchants in the History of Accounting Development |
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| KONG Xiang-yi. Contributions of Shanxi Merchants in the History of Accounting Development[J]. Journal of Shanxi Finance and Economics University, 2005, 27(1): 116-123 |
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| Authors: | KONG Xiang-yi |
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| Abstract: | During the Ming and Qing Period, Shanxi Merchants and their draft banks made innovations in accounting and financial management, 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. |
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| Keywords: | Shanxi Merchants accounting financial management bill human resource accounting |
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