| 会计产生于原始社会后期说 |
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| 引用本文： | 李孝林. 会计产生于原始社会后期说[J]. 北京工商大学学报(社会科学版), 2004, 19(6): 59-62 |
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| 作者姓名： | 李孝林 |
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| 作者单位： | 重庆工学院,财会研究与开发中心,重庆,400050 |
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| 摘 要： | 会计产生时间主要有两说:旧石器时代中晚期说和奴隶社会初期说。本文针对争论焦点,认为:原始账簿是会计产生的主要标志。以充分的史料为依据,提出了会计产生于原始社会后期说。
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| 关 键 词： | 会计产生时间 原始社会后期说 |
| 文章编号： | 1009-6116(2004)06-59-04 |
| 修稿时间： | 2004-06-03 |
Theory of Late Primitive Society on Accounting Origin |
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| Li Xiaolin. Theory of Late Primitive Society on Accounting Origin[J]. Journal of Beijing Technology and Business University:Social Science, 2004, 19(6): 59-62 |
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| Authors: | Li Xiaolin |
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| Abstract: | There are two main theories on the time of accounting origin: Theory of Mid-and-Late Old Stone Age and Theory of Early Slave Society. As to the debate, this essay asserts that original account books are the main symbol for the accounting origin. On the basis of sufficient historical materials, it puts forward the Theory of Late Primitive Society on accounting origin. |
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| Keywords: | time of accounting origin Theory of Late Primitive Society |
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