《中華會計文化傳承與變遷》課件-第五篇 元明清會計文化

會計文化承傳與變遷InheritanceandchangeofChineseaccountingcultureAccountingcultureof

theYuan,

MingandQingdynasties第五篇

元明清會計文化元朝《至正直記》中的會計價值ValueofAccountingin"TrueRecordintheZhizheng"ofYuanDynasty元朝(1279-1368)至正直記TrueRecordintheZhizhengYuanorMongoldynasty又稱《靜齋至正直記》，共設(shè)四卷，元孔克齊撰。"TrueRecordintheZhizheng"alsoknownas"JingzhaisTrueRecordintheZhizheng“.Thebookconsistsoffourvolumes,writtenbyKongKeqiintheYuanDynasty.孔克齊KongKeqi《至正直記》"TrueRecordintheZhizheng"n

有助于了解元朝特別是溧陽及其周圍地區(qū)。The

academiccommunity

generally

believedthatthis

bookwashelpfulinunderstandingtheYuanDynasty.?1.政治經(jīng)濟

Politicaleconomy?2.農(nóng)民戰(zhàn)爭

Peasantwars風(fēng)土人情

Customs《至正直記》"TrueRecordintheZhizheng"n

有助于了解元朝特別是溧陽及其周圍地區(qū)。The

academiccommunity

generally

believedthatthis

bookwashelpfulinunderstandingtheYuanDynasty.史學(xué)研究historyresearch文學(xué)研究literaryresearch《出納財貨》"Cashier'sGoods"會計工作在管理社會經(jīng)濟事務(wù)中的意義與作用Thesignificanceandroleofaccountingworkinthemanagementofsocialandeconomicaffairs.元代會計核算的基本方法ThebasicmethodsofaccountingintheYuanDynasty.OneoftheimportantdocumentsinthefieldofaccountinghistorytostudyprivateaccountingintheYuanDynasty.元朝的商業(yè)興盛CommerceintheYuanDynastywasveryprosperous元朝的商業(yè)興盛CommerceintheYuanDynastywasveryprosperous管賬先生InheritanceandchangeofChineseaccountingcultureBookkeepers民間會privateaccoun官廳會計officialaccounting那么，當(dāng)時民間會計事業(yè)到底發(fā)展到什么程度了呢？So,towhatextentdidtheprivateaccountingindustrydevelopatthattime??

人家出納財貸者，謂之掌事，蓋慵工受雇之役也。古云：謹出納，嚴益藏。此掌事者六字銘也。?

Therearehouseholdsthatareresponsibleforreceiptandpaymentofcashandloans,whicharecalledmanagers,whoarehiredbylazyworkers.Theancientssaid:Bediligentincashierandstrictlyaddthestorage.Thisisthesix-characterinscriptionofthemanager.那么，當(dāng)時民間會計事業(yè)到底發(fā)展到什么程度了呢？So,towhatextentdidtheprivateaccountingindustrydevelopatthattime??

然計算私籍其式有四：一曰舊管，二曰新收，三曰開除，四曰見在。?

However,therearefourwaystocalculateprivatebooks:thefirstistheoldtube,thesecondiscurrentperiod'sincrease,thethirdisthecurrentperiod'sdecrease,andthefourthiscurrentperiod'sbalance.那么，當(dāng)時民間會計事業(yè)到底發(fā)展到什么程度了呢？So,towhatextentdidtheprivateaccountingindustrydevelopatthattime??

蓋每歲、每月、每日各有其報，事目必依此事，然后分曉，可校有無多寡之?dāng)?shù)。?

So,everyyear,everymonthandeveryday,theremustbeareport,followingtherules,andthenthenumberofthingscanbeknowntoproofread.那么，當(dāng)時民間會計事業(yè)到底發(fā)展到什么程度了呢？So,towhatextentdidtheprivateaccountingindustrydevelopatthattime??

凡為子弟亦然，千文之患。雖微物錢數(shù)，亦必日、月具報明白，免至久而迷亂，無可考也。?

Anyonewhoisadiscipleisalsoascourgeofthousandsofwords.Althoughthereisasmallamountofmoney,theymustbereportedclearlyonadailyandmonthlybasis,soasnottobeconfusedandimpossibletotestforalongtime.那么，當(dāng)時民間會計事業(yè)到底發(fā)展到什么程度了呢？So,towhatextentdidtheprivateaccountingindustrydevelopatthattime??

先人嘗曰：人家掌事，必記賬目，蓋懼其有變更，人有死亡，則筆計分明，雖百年猶可考也。此雖俗事，亦不可不知。此式私記謂之黃簿，又曰賬目?！?

Ancestorsoncesaid:Whensomeoneisinchargeofaffairs,theymustkeepaccounts,fearinganychanges.Whensomeonedies,theirrecordsandplansareclear,eveniftheyhavebeentestedforahundredyears.Althoughthisisacommonpractice,itcannotbeignored.ThisstyleofprivaterecordingiscalledtheYellowBook,alsoknownastheAccounts.隱含三個方面的會計理論價值Impliesthreeaspectsofaccountingtheoreticalvalue.關(guān)于會計工作地位的高度認識Ahighlevelofunderstandingofthestatusofaccountingwork關(guān)于會計方法的翔實記載Adetailedrecordofaccountingmethods關(guān)于會計記錄工具的描述Descriptionofaccountingrecordingtools關(guān)于會計工作地位的高度認識Ahighlevelofunderstandingofthestatusofaccountingwork“謹出納，嚴益藏?！薄罢剖抡摺?Bediligentincashierandstrictlyaddthestorage".Manager“雖微物錢數(shù)，亦必日、月具報明白，免致久而迷亂，無可考也?！薄癆lthoughthereisasmallamountofmoney,theymustbereportedclearlyonadailyandmonthlybasis,soasnottobeconfusedandimpossibletotestforalongtime."告誡人們Warnpeople要經(jīng)營好一個店鋪，就必須有一個善于記賬、算賬、查賬、管理好財目的“掌事者”。if

youwantto

run

a

good

store

or

handicraftworkshopinthecivil

society,

you

must

havea

"manager"

who

isgood

at

bookkeeping,

accounting,auditing

andmanagingfinances.告誡人們Warnpeople無論收支事項大小，財物入出多寡，都必須堅持日計、月算和歲會。Whatever

thesize

of

income

andexpenditure

andtheamount

of

input

andoutput,

you

mustbe

adhered

todaily,monthlyandannuallyrecordings.告誡人們Warnpeople出納和會計要防止賬目上出錯。如實記載，保管好賬簿，做到有據(jù)可查，有證可對。Cashiers

and

accountants

should

prevent

errors

intheaccounts.

Eachtransactionshould

be

truthfully

recordedbasedon

actual

business

transactions,andtheaccountbooks

should

be

kept

well,

ensuringthat

there

isevidencetosearchandverify.告誡人們Warnpeople庫藏財物要妥善保管，財物進出要仔細檢驗，定期進行實物盤點，核對賬目，明確責(zé)任，做到賬實相符。Treasures

in

storageshouldbe

properly

kept,

andthecashand

goods

shouldbecarefully

inspected.Regularlyconduct

physical

inventory,verify

accounts,clarifyresponsibilities,

and

ensure

that

the

accounts

matchreality.管算結(jié)合Thecombinationofmanagementandaccounting謹出納，嚴益藏Bediligentincashierandstrictlyaddthestorage當(dāng)家理財managehouseholdfinances要嚴謹?shù)?/p>

好家庭的收支Rigorouslycalculatingthefamily’sincomeandexpenditure對家里財物要加強

理ningthemanagementofhouseholdfinances如何樹立正確的理財觀念呢?Howtoestablishthecorrectconceptoffinancialmanagement?如何樹立正確的理財觀念呢?Howtoestablishthecorrectconceptoffinancialmanagement?如何樹立正確的理財觀念呢?Howtoestablishthecorrectconceptoffinancialmanagement?5、注重資產(chǎn)配置。Thefifthistoattachimportanceonassetallocation.6、編制預(yù)算和掌控支出。Thesixthistocompilebudgetsandcontrolexpenditures.7、保持謹慎和防范風(fēng)險。TheSeventhistomaintaincautionandpreventrisks.8、培養(yǎng)良好心態(tài)。Theeighthistocultivateagoodmindset.會計記錄的準確性Theaccuracyofaccountingrecords.“千文之蠱，雖微物錢數(shù)，亦必日、月具報明白，免致久而迷亂，無可考也?！?Ascourgeofthousandsofwords,althoughthereisasmallamountofmoney,theymustbereportedclearlyonadailyandmonthlybasis,soasnottobeconfusedandimpossibletotestforalongtime."會計記錄的檔案保管Thepreservationofarchives.“蓋懼其有更變，人有死亡，則筆計分明，百年猶可考也?！?Fearinganychanges,whensomeonedies,theirpenandplanareclear,eveniftheyhavebeentestedforahundredyears."無可考havingnorecord有可考stilltobetested一百年不爛賬Ahundredyearswithoutbaddebts關(guān)于會計方法的翔實記載Adetailedrecordofaccountingmethods“然計算私籍其式有四：一曰舊管，二曰新收，三曰開除，四曰見在。蓋每歲、每月、每日各有其報，事目必依此式，然后分曉，可校有無多寡之?dāng)?shù)”"However,therearefourwaystocalculateprivatebooks:thefirstistheoldtube,thesecondiscurrentperiod'sincrease,thethirdisthecurrentperiod'sdecrease,andthefourthiscurrentperiod'sbalance.So,everyyear,everymonthandeveryday,theremustbeareport,followingtherules,andthenthenumberofthingscanbeknowntoproofread."關(guān)于會計方法的翔實記載AdetailedrecordofaccountingmethodsInheritanceandchangeofChineseaccountingculture關(guān)于會計方法的翔實記載AdetailedrecordofaccountingmethodsInheritanceandchangeofChineseaccountingculture關(guān)于會計方法的翔實記載Adetailedrecordofaccountingmethods關(guān)于會計記錄工具的描述Adescriptionofaccountingrecordingtools根據(jù)用途的不同Accordingtodifferentapplications流水性質(zhì)的“黃簿”“總清”性質(zhì)的“黃簿”"Yellowbook"withflowingproperties"Yellowbook"with"GeneralClearing"流水性質(zhì)的“黃簿”"Yellowbook"withflowingproperties日結(jié)以“四柱式”排列，計算每天結(jié)存的賬簿Thedailybalanceisarrangedina"fourcolumn"format,calculatingthedailybalanceaccountingbook.“總清”性質(zhì)的“黃簿”"Yellowbook"with"GeneralClearing"月末、年末按“四柱式”排列，計算出結(jié)存的賬簿Arrangedina"four-column"formatattheendofthemonthandyeartocalculatethebalanceInheritanceandchangeofChineseaccountingculture會計地位Accountingstatus會計方法Accountingmethods會計工具AccountingtoolsAccountingcultureof

theYuan,

MingandQingdynasties第五篇

元明清會計文化明清代表性記賬方法——龍門賬和四腳賬MingandQingdynastiesrepresentativebookkeeping

method——LongmenaccountandFour-legged

account一、明清晉商會計疑案：龍門賬AnaccountingmysteryofShanximerchantsintheMingandQingDynasties:Longmenaccount.被稱作是中國最早的復(fù)式記賬方法Itwasknownastheearliestdouble-entrybookkeepingmethodinChina.進繳存該各類收入Allkindsofincome各種費用Income龍門賬paymentAllkindsofexpenses資產(chǎn)并包括債券Assetsandincludesdebts負債并包括業(yè)主投資depositcreditLiabilitiesandincludestheowner'sinvestment一、明清晉商會計疑案：龍門賬AnaccountingmysteryofShanximerchantsintheMingandQingDynasties:Longmenaccount.-繳

=

存-

該進income-payment=deposit-credit兩種計算損益方法Thecalculationofprofitandlosshastwomethods方法一：進―繳=損益income–payment=profitandloss方法二：存－該=損益deposit–credit=profit

andloss公式formulaincome-payment=deposit-credit.進―繳=盈虧收入―支出=盈虧ncome-payment=profitandlossncome-expenditure=profitandloss）.存－該=盈虧(資產(chǎn)＋債權(quán))―(負債＋投資)=盈虧eposit-credit=profitandlosssset+debt)-(liabilities+investment)=profitandloss“龍門賬”的記賬程序Theaccountingprocedureof"Longmenaccount"流水賬（序時賬）

譽清賬（分類賬）經(jīng)濟業(yè)務(wù)Economicoperations憑證vouchercurrentaccount(journalentries)registerclearingaccount(ledger)進繳表（類似損益表）theincomeandpaymenttable(similartoincomestatement)合龍門（核對）closethedragongate存該表（類似資產(chǎn)負債表）depositandcredittable(similartoBalanceSheet)一、明清晉商會計疑案：龍門賬AnaccountingmysteryofShanximerchantsintheMingandQingDynasties:Longmenaccount.雙式記賬double-entrybookkeeping單式記賬single-entrybookk一、明清晉商會計疑案：龍門賬AnaccountingmysteryofShanximerchantsintheMingandQingDynasties:Longmenaccount.創(chuàng)始時間?兩個懸疑Foundingtime創(chuàng)始人?Founder李寶震天津財經(jīng)學(xué)院Mr.LiBaozhen

TianjinUniversityofFinanceandEconomics“明朝末年（約在公元1640年前后）由山西幫商人（據(jù)叫富山）創(chuàng)造，并在民間商業(yè)中流行的一種復(fù)式記賬法?！?Adouble-entrybookkeepingmethodwhichwascreatedinthelastyearsoftheMingDynasty(around1640AD)byShanximerchants(itissaidtobenamedFushan)andwaspopularinfolkcommerce”——《會計史話》”AccountingHistory”王建忠天津財經(jīng)大學(xué)Mr.WangJianzhong

TianjinUniversityofFinanceandEconomics“為了適應(yīng)商業(yè)發(fā)展的需要，明末清初之際，山西人富山根據(jù)唐宋以來‘四柱清冊’原理設(shè)立創(chuàng)造了‘龍門賬’，后經(jīng)不斷發(fā)展完善，成為我國民間商業(yè)流行的一種會計核算形式”“Inordertoadapttotheneedsofcommercialdevelopment,attheendoftheMingDynastyandthebeginningoftheQingDynasty,FuShan,aShanxinative,designed‘Longmenaccount’basedontheprincipleof‘FourPillarsSettlementMethod’sincetheTangandSongDynasties.Aftercontinuousdevelopmentandimprovement,itbecameanaccountingformpopularinChina'sfolkcommerce."——《會計發(fā)展史》”HistoryofAccountingDevelopment”趙友良上海財經(jīng)大學(xué)Mr.ZhaoYouliang

ShanghaiUniversityofFinanceandEconomics“現(xiàn)代學(xué)者對龍門賬及其核算方法已作過不少介紹。他們都認為是清初學(xué)者傅山（青主）所始創(chuàng)?！?ModernscholarshaveintroducedLongmenaccountalotandtheyallbelievedthatitwasdesignedbyFuShan(Qingzhu),ascholarintheearlyQingDynasty."——《計事叢談》“AccountingMatters”湯云為、錢逢勝Mr.TangYunweiandMr.QianFengsheng“產(chǎn)生于明末清初的商業(yè)界，開啟了我國商業(yè)會計的先端。其創(chuàng)始人為山西曲陽人傅山。"LongmenaccountaroseinthecommercialsectorinthelateMingandearlyQingDynastiesandinitiatedthebeginningofcommercialaccountinginChina.ItsfounderisFuShan,apeoplefromQuyangCounty,ShanxiProvince.”——《會計理論》“AccountingTheory”郭道揚中南財經(jīng)大學(xué)r.GuoDaoyang

CentralandSouthernUniversityofFinanceandEconomics“我國最早的復(fù)式記賬法‘龍門賬’，創(chuàng)始于明末清初的商業(yè)界?！堥T賬’的創(chuàng)始人是山西商人‘富山’。根據(jù)史書記載，筆者認為，富山當(dāng)為傅山?！?China'searliestdouble-entrybookkeepingmethod,'Longmenaccounts’,wasfoundedinthelateMingandearlyQingdynastiesinthebusinesscommunity.Thefounderofgmenaccount'isaShanximerchantnamed'富

山

’.Accordingtohistoricalrecords,thebelievedthat富

山

was傅

山

.”——《會計發(fā)展史綱》“OutlineoftheHistoryofAccountingDevelopment”創(chuàng)建時間的考證hetextualresearchoffoundingtime明末清初InthelateMingandearlyQingDynasties票號管理Theneedforexchangeshops創(chuàng)建時間的考證hetextualresearchoffoundingtime日升昌票號——中國第一家票號；RishengchangDraftBank——China’sfirstexchangeshop.誕生于道光四年（即1824年）。ThebirthoftheRishengchangDraftBankwas1824.龍門賬票號LongmenaccountExchangeshops創(chuàng)始人的考證hetextualresearchoffounder富山還是傅山？富山

or傅山?富山是商人，而是大商人富山

isamerchant,andareallyrichmerchant.傅山是學(xué)者，而且是大名鼎鼎的學(xué)者傅山

isascholar,andareallyfamousscholar.富山是誰，籍貫在哪?Whowas富山andwheredidhecomefrom?發(fā)家在何處?Wheredidhemakehisfortune?富山與傅山是不是一個人?Were富山and傅山thesameperson?傅山是否經(jīng)過商。開設(shè)過票號?Did傅山oncegothroughthebusinessandopenanexchangeshop?創(chuàng)始人的考證hetextualresearchoffounder富山還是傅山？富山

or傅山?迄

大今

商查

人無

富此

山人

：大富山即傅山：可富山學(xué)者傅山：有其人能性不大傅山富山傅山傅山（1607－1684）明末清初思想家、書法家。傅山Fu

Shan

(傅山)

(1607-1684)，a

thinker

andcalligrapherinthelateMingandearlyQingDnasties.初名鼎臣，字青竹，改字青主，又有真山、濁翁、石人等傅山

別名，漢族，太原人。Hisoriginal

name

was

Dinchen

withthe

courtesymane

Qingzhu

(青竹)

and

Qingzhu

(青主).

HewasalsonamedZhenshan,ZhuowengandShiren.HewasaHanfromTaiyuanCity,ShanxiProvince.著名學(xué)者，精通經(jīng)史，兼通先秦諸子，哲學(xué)、醫(yī)學(xué)、儒學(xué)、佛學(xué)、詩歌、書法、繪畫、金石、武術(shù)、考據(jù)等無所不通，又長于書畫醫(yī)學(xué)，著有《霜紅龕集》等。傅山Heknew

everything:

philosophy,

medicine,

Confucianism,Buddhism,

poetry,calligraphy,

painting,

gold

and

stone,martial

arts,

textual

research,

and

medical

painting.

HehadabooknamedShuanghongkanji.無證據(jù)證明傅山發(fā)明龍門賬NoevidencecanprovethatFuShan(傅山)inventedLongmenaccount著名學(xué)者，精通經(jīng)史，兼通先秦諸子，哲學(xué)、醫(yī)學(xué)、儒學(xué)、佛學(xué)、詩歌、書法、繪畫、金石、武術(shù)、考據(jù)等無所不通，又長于書畫醫(yī)學(xué)，著有《霜紅龕集》等。傅山Heknew

everything:

philosophy,

medicine,

Confucianism,Buddhism,

poetry,calligraphy,

painting,

gold

and

stone,martial

arts,

textual

research,

and

medical

painting.

HehadabooknamedShuanghongkanji.有民國史料證明龍門賬原理therearehistoricalrecordsoftheRepublicofChinaprovedtheprincipleofLongmenaccount龍門賬研究現(xiàn)狀創(chuàng)始時間無確鑿證據(jù);創(chuàng)始人無跡可尋therewasnoconclusiveevidenceofitsfoundingtimeandfounder懸而未決的疑案anunresolvedmystery會計憑證運用theuseofaccountingvouchers龍門賬缺點賬簿設(shè)置setupofaccountbook不成熟的復(fù)式賬法animmaturedoentryaccountm分類分項核算accountingofcategories試算平衡thetrialbalance成本計算及結(jié)轉(zhuǎn)thecalculationandtransferof

costs四腳賬Four-leggedaccount二、四腳賬Four-leggedaccount清乾隆至嘉慶年間中式會計發(fā)展過程中受“三腳賬”和“龍門賬”的影響而產(chǎn)生的一種比較成熟的復(fù)式賬法From

theQianlong

period

tDynasty，A

maturedouble-entrycreated

by

theinfluenceof“threeaccount”inChina’saccountingde四腳賬名稱的由來Four-leggedaccount’snamesource資金的來源thesourceoffunds現(xiàn)金交易Cashtransaction資金的去向wherethefundsgo資金的來源thesourceoffunds非現(xiàn)金交易Non-cashtransaction資金的去向wherethefundsgo龍門賬Longmenaccount四腳賬Four-leggedaccount四腳賬的賬簿組織，是中華民國以賬

前，中國會計發(fā)展史上最為完善的簿組織一種賬簿組織。ThisaccountbookorganizationwasthemostperfectoneinthehistoryofChina’saccountingdevelopmentbeforetheRepublicofChina.Itwasinsomewaysclosetothewesternbookkeepingbookorganization西式簿記商業(yè)企業(yè)所用賬簿組織證evidence賬accounts表tables總括核算generalaccounting明細核算detailedaccounting四腳賬的賬簿組織Accountbookorganizationoffour-leggedaccount四腳賬的賬簿組織Accountbookorganizationoffour-leggedaccount草流是最原始的會計記錄，它在這個賬簿組織中依然起原始憑證的作用。Grassflowwasthemostprimitiveaccountingrecordsanditthisaccountblvoucherin四腳賬的賬簿組織Accountbookorganizationoffour-leggedaccount細流是按照草流整理轉(zhuǎn)記的序時日記賬。FineflowwasakindofJournalEntriesorganizedbygrassflow.四腳賬的賬簿組織Accountbookorganizationoffour-leggedaccount四腳賬的賬簿組織Accountbookorganizationoffour-leggedaccount四腳賬的賬簿組織Accountbookorganizationoffour-leggedaccount四腳賬的賬簿組織Accountbookorganizationoffour-leggedaccount四腳賬的賬簿組織Accountbookorganizationoffour-leggedaccount證、賬、表三位一體thecombinationofevidence,accounts,tables.對內(nèi)、對外反映兼顧Itincludedbothinternalandexternalreflection.對現(xiàn)金與往來轉(zhuǎn)賬業(yè)務(wù)的考核并重Itbalancedtheassessmentofbothcashandtransferbusiness四腳賬的賬簿組織Accountbookorganizationoffour-leggedaccount信用而不重證據(jù)，phasisoncreditratherthanevidence;對外而不重對內(nèi)，phasisonexternalratherthaninternal;現(xiàn)金而不重轉(zhuǎn)賬，phasisoncashratherthantransfers;主觀而不重客觀。emphasisonsubjectivityratherthanobjectivity.hodAccountingcultureof

theYuan,MingandQingdynasties第五篇

元明清會計文化明清小說中的會計曲目TheaccountingrepertoireinnovelsofMingandQingDynasties明朝TheMingDynasty經(jīng)濟發(fā)展Economicdevelopment明朝TheMingDynasty徽商、晉商代表的商貿(mào)手工紡織handmadetextiles以景德鎮(zhèn)為代表的瓷器porcelainfiringrepresentedbyJingdezhencommercerepresentedbyHuizhoumerchantsandShanximerchants明朝TheMingDynasty經(jīng)濟發(fā)展Economicdevelopment會計鼎盛theheydayofaccounting《三言二拍》SanyanErpai《桂枝兒》Guizhier《履園叢話》Lyuyuanconghua《警世通言》卷六“俞仲舉題詩遇上皇”thevolume6ofJingshitongyan,YuZhongju’PoemEncounteredtheEmperor司馬相如與卓文君私奔后，商議修造房屋，開店賣酒，文君親自當(dāng)壚記賬。SimaXiangruandZhuoWenjundiscussedtobuildhousesaftereloping.TheystartedtheirbusinesstosellwineandkepttrackofexpensesbyZhuoWenjunherself.卓文君ZhuoWenjun銷售員salesman記賬員bookkeeper女會計afemaleaccountant《警世通言》卷二十二“宋小官團圓破氈笠”Thevolume22ofJingshitongyan,SongXiaoguanReunitedWithHisWife他“辛勤做活，并不偷懶，兼之寫算精通，凡客貨在船，都是他記賬，出入分毫不爽。別船上交易，也多有央他去拿算盤，登賬簿?？腿藷o不敬而愛之?！盚e"workedhardandwasnotlazy,andhewasproficientinwritingandcalculating,sohekepttheaccountsofallthecustomersandgoodsontheshipwithoutanyerrors.Othertradersonboardwouldalsoaskhimtotakecareofabacuscalculationsandledgerrecording.Guestsallrespectedandlovedhim."會計的傳授已經(jīng)從學(xué)童開始了eteachingofaccountinghasbegunfromschoolchildren“敬而愛之”respectedandlovedhim宋小官“央他去拿算盤，登賬簿”FounderInheritanceandchangeofChineseaccountingculture《警世通言》卷二十六“唐解元一笑姻緣”inthevolume26Jingshitongyan(volume26):"TangBohuFellinLovewithQiuXiangBecauseofHerSmile"唐伯虎扮演會計playedtheroleofanaccountant.《警世通言》卷二十六“唐解元一笑姻緣”Thevolume26ofJingshitongyan,TangBohuFellinLovewithQiuXiangBecauseofHerSmile華“適典中主管病故，學(xué)士令華安暫攝其事。月馀，出納謹慎，毫忽無私?！卑矔簲z其事"Uponthechief'sdeathinthepawnshop,theChineseBachelor’sMansionorderedHuaAntotemporarilytakeovertheduties.Foroveramonth,HuaAnmanagedtheaccountscarefullyandwithgreatprudence,withoutanyhintofpersonalgain."怎樣考核主管會計華安的工作？HowtoassesstheworkofthecompetentaccountantHuaAn?日清月結(jié)經(jīng)過考核后出納謹慎，毫忽無私。day-clearingandmonth-settlementAfterassessmentaprudentandunselfishcashier主管supervisor升主管bepromotedtobeasupervisor經(jīng)手錢財

當(dāng)出納會計handledmoneyandasacashierandaccountantInheritanceandchangeofChineseaccountingculture移交手續(xù)handleformalities移交手續(xù)handleformalities離任怎么辦？Howtosolvethis?移交手續(xù)handlethedepartureformalities將典中賬目細細開了一本簿子listedanaccountingofthepawnshop三宗賬目將房中衣服首飾及床賬器皿另開一賬listedanaccountingofclothes,jewellery,bedsandvessels將各人所贈之物亦開一賬listedanaccountingofgiftsfromotherpeople會計賬目和會計交接untingaccountsandaccountinghandover唐伯虎誠信地移交賬目典當(dāng)鋪的移交handedoverthepawnshop誠信的會計華府居住之處物品的移交handedoverthingsinhislivingplace收到的物品的移交handedovergiftsreceived立足會計實踐，力行誠實守信allworksmustbebasedonaccountingpractice,honestyandgoodfaith作為會計人員要以誠待人，做老實人，說老實話，辦老實事Asanaccountant,wemusttreatpeoplewithsincerityandtobeanhonestpeoplewhichmeansspeakhonestlyanddohonestthings.做會計工作要實事求是，不弄虛作假Whenwedoaccountingworks,wemustbefact-basedandpragmaticbutnotbefake.數(shù)據(jù)要真實，計算要正確Thedatashouldbetrueandthecalculationshouldbecorrect.要嚴格保守因工作關(guān)系獲取的機密Wemuststrictlysafeguardconfidentialinformationobtainedinthecourseofwork.馮夢龍編輯民曲《掛枝兒》中《查賬》FengMenglongeditedChecktheaccountsinGuazhier為冤家造一本相思賬，舊相思，新相思，早晚登記得忙，一行行，一字字，都是明白賬。舊相思銷得了，新相思又上了一大椿。把相思賬出來和你算一算，還了你多少也，不知不欠你多少想?！癕akeanaccountbookforthepeopleIammissing.IreallymissyousomuchthatIcan’tfinishregistrationeventhoughIregisterdayandnight.Linebyline,wordbyword,allrepresentmythoughtsaboutyou.Howlongwillitbebeforewecanmeetagain?Oldaccountsleave,newaccountscome."《查賬》Checktheaccounts

人們已經(jīng)將登記賬簿看成了會計的日常事務(wù)keepingaccountshasbeenregardedasanaccountant'sdailybusiness登記的是明白賬才算是一個合格的會計Aqualifiedaccountantcanmakeaccountscorrectandeasytounderstand算賬不對查賬accountswerewrongchecktheaccounts民歌《查賬》thefolksong,checktheaccount借相思賬之名borrowedpeople’

sthoughtsas寫審計查賬之實themainessenceofthesongisthefactofcheckingaccountsandauditaccounts會計accounting相思賬愛情love錢梅溪的筆記之作《履園叢話》卷二十四《雜記下》天下聞名的孫春陽南貨鋪“world-famous”SunChunyang’sSouthernGrocerythevolume24，inQianMeixi'snotesLyuyuanconghu孫春陽南貨鋪SunChunyang’sSouthernGrocery其鋪分六房一柜，各房設(shè)有兼職會計，柜上設(shè)有會計主管。Theshopwasdividedintosixroomsandacounter.Eachroomhadapart-timeaccountant.會計總管chiefaccountant總管者掌其綱Thechiefaccountantinchargeofitsoutline南貨鋪的總會計師chiefaccountantofthewholeshop會計分工thedivisionoflabourinaccounting總會計師chiefaccountant會計主管accountingsupervisor記賬會計bookkeepingaccountant會計分工thedivisionoflabourinaccounting總會計師肯定要進行資金的籌劃與管理總管者掌其綱ThechiefaccountantinchargeofitsoutlineThechiefaccountantwassuretobecarriedoutintheplanningandmanagementofthefunds管理會計的雛形theprototypeofmanagementaccounting重視會計attachedgreatimportancetoaccounting會計的晉升之路thepromotionofaccountant掌其綱的總會計師chiefaccountantwhowasinchargeofshop’soutline核算的小會計accountant會計已經(jīng)融入到了人們?nèi)粘Ｉ畹母鱾€方面ccountinghasbeenintegratedintoallaspectsofpeople'sdailylives賒欠財物的叫“賒賬”overduemoneywascalled“oncredit”;將盈利的分配稱為“分賬”thedistributionofprofitswascalled"profits-sharing";藥物的賒欠稱為“藥賬”thecreditofmedicinewascalled"medicineaccount"會計已經(jīng)融入到了人們?nèi)粘Ｉ畹母鱾€方面ccountinghasbeenintegratedintoallaspectsofpeople'sdailylives將生絲的賒欠稱為“絲賬”thecreditofsilkwascalled"silkaccount";將往來客戶的欠款稱為“客賬”amountowedbycurrentcustomerwascalled"customeraccount";年底算總賬稱“算紅賬”theaccountscalculatedattheendoftheyearwerecalled"calculateredaccounts".賬簿的設(shè)置thesetupoftheaccountbook草賬GrassAccount流水賬CurrentAccount總清賬GeneralClearanceAccount分類賬ledger總賬currentgeneralledger流水賬currentaccount“日流”dailyflow“細流”fineflow“流水總登”eralregisterofrunningflow“日積月累”ccumulationoverdaysandmonths“堆金積玉”pilesofgoldandjade“鐵板流水”ironplatecurrentflow將會計用語引申到了日常生活extendedtheaccountingwordstootheraspectsofdailylife日“閑賬”idleaccount常生活會計水乳交融“混賬”mixedaccount“了賬”settledaccount“相思賬”Xiangsizhang會計在明朝的那些事AccountingintheMingDynasty小說novels筆記notes民歌folksongsAccountingcultureof

theYuan,MingandQingdynasties明清晉商的會計成就TheaccountingachievementsofShanximerchantsoftheMingandQingDynasties明清晉商是中國近代經(jīng)濟史上的一個奇跡，其創(chuàng)造了一段輝煌的商業(yè)歷史。ShanximerchantsoftheMingandQingDynastieswereevenmoreofamiracleinChina'smoderneconomichistory,whichcreatedabrilliantcommercialhistory.委托代理制度

股份制principal-agentsystemshareholdingsystem期權(quán)激勵制度

會計假設(shè)optionincentivesystem

accountingassumptions會計平衡式accountingequationaccountingcultureInheritanceandchangeofChineseaccountingculture（一）委托代理的先驅(qū)PioneerofPrincipal-agent股東與經(jīng)理shareholdersandmanagers委托代理理論經(jīng)理與員工managersandemployees委托人Principal選民與人民代表votersandpeople'srepresentatives代理人Agent公民與政府官員citizensandgovernmentofficials當(dāng)事人與律師partiesandlawyers委托代理的主要標(biāo)志所有權(quán)ownership明朝末年萌芽的“自本伙營，東伙分權(quán)”制度就是中國較早的所有權(quán)與經(jīng)營權(quán)分離的制度。thesystemof"selfoperation,masterright-sharing"thatsproutedattheendoftheMingDynastyisChina'searliersystemoftheseparationofownershipandmanagementright經(jīng)營權(quán)managementright集團化經(jīng)營的重要特點importantcharacteristicofthegroupmanagement出資usedtheirmoney總號totalnumber分號sub-number東家聘請hired經(jīng)營掌柜shopkeeper伙計mate集團化經(jīng)營的重要特點importantcharacteristicofthegroupmanagement不參掌柜shopkeeper伙計mate與商號的具體經(jīng)營活動?xùn)|家受托人trusteesInheritanceandchangeofChineseaccountingculture東家：李大全Master:LiDaquan掌柜：著名理財家雷履泰Shopkeeper:famousfinancialplanner,LeiLyutaiInheritanceandchangeofChineseaccountingculture東家：侯蔭昌Master:HouYinchang掌柜：原日升昌票號二掌柜毛鴻翙Shopkeeper:MaoHonghui,oncethesecondshopkeeperoftheRishengchangDraftBank.商號的組織機構(gòu)Firms’organizationalstructure根據(jù)各自的經(jīng)濟業(yè)務(wù)設(shè)立establishedonthebaseoftheirrespectiveeconomicoperations負責(zé)responsible大掌柜二掌柜三掌柜東家accountingculture綿延了幾百年的晉商會計是中國會計委托代理的先驅(qū)。Shanximerchants’accountingisthepioneerofprincipal-agentofChineseaccounting,whichhasbeenextendedforhundredsofyears.accountingculture（二）中國股份制的萌芽TheBuddingofChina'sShareholdingSystem股份制企業(yè)是指兩個或兩個以上的利益主體，以集股經(jīng)營的方式自愿結(jié)合的一種企業(yè)組織形式。Joint-stockenterprisereferstoaformofenterpriseorganization,avoluntarycombinationoftwoormoreofthemaininterestsintheformofshareholdingmanagement.適應(yīng)社會化大生產(chǎn)和市場經(jīng)濟發(fā)展需要adaptstotheneedsofsocializedmassproductionandthedevelopmentofthemarketeconomy;實現(xiàn)所有權(quán)與經(jīng)營權(quán)相對分離achievestherelativeseparationofownershipandmanagementright;利于強化企業(yè)經(jīng)營管理職能helpsstrengthentheenterprisemanagementfunctionsInheritanceandchangeofChineseaccountingculture股份制areholdingSystem是以入股方式把分散的、屬于不同人所有的生產(chǎn)要素集中起來，統(tǒng)一使用、合伙經(jīng)營、自負盈虧、按股分紅的一種經(jīng)濟組織形式。Theshareholdingsystemisaformofeconomicorganizationinwhichthescatteredfactorsofproductionbelongingtodifferentpeoplearepooledtogetherintheformofshareholdingandareusedinaunifiedway,operatedinpartnership,responsiblefortheirownprofitsandlosses,anddividendsarepaidaccordingtotheshares.InheritanceandchangeofChineseaccountingculture股份制hareholdingSystem東家master銀股silverstock銀俸50%以上身股bodystock掌柜和工友shopkeeperandmateInheritanceandchangeofChineseaccountingculture股份制商號shareholdingsystemfirm合伙內(nèi)容partnershipcontent股份分配制度sharedistributionsystem經(jīng)營方式modeofoperation分配辦法distributionmethods典型股份制案例typicalcaseofshareholdingsystem黃鑒輝先生《晉商經(jīng)營之道》典型股份制案例MrHuangJianhui

TheWayofBusinessofShanxiMerchants明清晉商是我國近代史上較早的股份制經(jīng)營的實踐者。ShanximerchantsintheMingandQingDynastiesearlierpracticedtheshareholdingsysteminthemodernChinesehistory.accountingcultureInheritanceandchangeofChineseaccountingculture（三）中國期權(quán)激勵制度的開拓者PioneerofChina'sOptionIncentiveSystem期權(quán)--經(jīng)濟學(xué)專用名詞Option,aspecialtermineconomics期權(quán)是未來的企業(yè)財產(chǎn)所有權(quán)利。Optionreferstothepropertyownershiprightsofenterprisesinthefuture.InheritanceandchangeofChineseaccountingculture（三）中國期權(quán)激勵制度的開拓者PioneerofChina'sOptionIncentiveSystem企業(yè)enterprise經(jīng)營者

分配或轉(zhuǎn)售

管理者manageroperatordistributionorresale“雙贏”或“多贏”局面Win-winormulti-winsituation晉商實踐Shanximerchants’practice頂身股制度（“頂生意”）The