敦煌寺院经济文书中的会计思想

敦煌寺院经济文书体现了唐五代时期的民问会计思想.这些文书体现的会计思想有:会计文书格式化思想;总括核算和明细核算相结合的思想;以实物为主要会计计量单位的思想;记账符号具有灵活多样的特点.这些会计思想充分体现了这一时期民间会计已达到了较高的水平.

The Accounting Thoughts in the Economic Documents of Dunhuang Temples

The economic documents of Dunhuang temples reflect the civil accounting thoughts during the period of Tang and Five Dynasties.The accounting thoughts in the economic documents of Dunhuang temples including the thought that the accounting documents are formatted,all in all accounting combines detailed accounting,definite things are used as main accounting unit of measurement,accounting symbols are flexible.These accounting thoughts fully reflects the civil accounting has reached a higher level during this pe...