| 由丝路汉简看古代的会计核算制度? |
| |
| 引用本文： | 胡一楠. 由丝路汉简看古代的会计核算制度?[J]. 宝鸡文理学院学报(社会科学版), 2016, 36(4): 155-158. DOI: 10.13467/j.cnki.jbuss.2016.04.034 |
| |
| 作者姓名： | 胡一楠 |
| |
| 作者单位： | 陕西广播电视大学 人事处,陕西 西安,710119 |
| |
| 摘 要： | 会计制度是管理国家经济工作的一种重要工具。汉代丝绸之路开辟后，这种经济管理也扩大到对西域都护府的经济管理。几份出土的西域都护府辖下的财务报表真实地再现了两千年前汉代会计制度的原貌，也更让今人理解了古代丝绸之路开辟对当时的经济影响及会计法的重要性。
|
| 关 键 词： | 会计 会计法 上计律 会计法审计法 |
Seeing Ancient Accounting System From the Silk Road Slips |
| |
| Abstract: | Abstracts:Accounting system is an important tool in the management of the economy.After the Silk Road was opened up in the Han Dynasty,this economic management was extended to the eco-nomic management of the western regions.A few unearthed western financial statements accurately reproduces the beauty of accounting systems of the Han Dynasty two thousand years ago,and help people to understand the impact of the ancient silk road on economy of that time and the importance of accounting law. |
| |
| Keywords: | accounting the role of accounting financial statements and law on submission of ac-counting reports in the Han Dynast the function of Audit Law |
| 本文献已被 万方数据 等数据库收录！ |
