论晋商对中国古代民间商业会计发展的贡献 毕业论文.doc

中文摘要 明清时期，晋商是中国近代经济史上的一个奇迹，其以先进的理念、完善的制度和不可思议的巨额财富创造了一段辉煌的商业历史。研究晋商对我国古代会计发展贡献，可以发扬和借鉴晋商在会计方面的智慧、职业道德及创新精神。本文将以会计的角度看晋商,从会计职业道德的建设、会计记账方法和内部控制制度等方面来论述晋商对中国古代民间商业会计发展的贡献，总结其成功之原因，分析晋商的创新之处，借鉴晋商的可取经验。通过这几方面的论述可得，晋商在商业实践中为后人留下了许多先进的会计、财务管理思想和方法,对中国会计乃至世界会计做出了不可磨灭的贡献。 关键词: 明清晋商，民间会计，会计职业道德，记账方法，内部控制制度 Abstract During the Ming and Qing Period,Shanxi Merchants as the miracle of modern economic history, they use advanced concepts，incredible wealth and perfect system to create a successful business history. Shanxi Merchants in commercial practice for the future generations to leave a lot of advanced management ideas and methods of accounting or finance. They have made an indelible contribution to the a ccounting in China and the world .Shanxi Merchants contribution to the development of accounting in ancient China, can develop and draw on the wisdom of Shanxi Merchants in accounting, ethics and the spirit of innovation.This aricle will analysis with the accounting point of view ,and be from the construction of accounting methods and internal control systems and other areas to discuss,that Shanxi Merchants contributions to the development of private business accounting,to Analysis their innovation，summarize the reasons for the success and learning the desirable experience.Through discussion of these aspects we can see that Shanxi Merchants left a lot of advanced accounting , financial management ideas and methods of accounting for future generations in the business practices.They has made an indelible contribution to the accounting in China and the world . Key Words：Shanxi Merchants, private accounting, accounting ethics, accounting methods,interal control system  引 言 明清时期是中国商业革命时期，在全国最活跃的十大商帮中，晋商的活动范围、财富积累、管理制度，都处于领先地位，并称雄中国商界五百余年。晋商在记账核算与财务管理方面有很多创新，为中国会计学的发展，做出了重要贡献。 1.综述 1.1选题原因 近年来，传统文化复兴，人们对我国的经济发展历史的兴趣越来越浓厚，晋商成功史热潮就是一个很好的体现。晋商作为中国近代史上的一个奇迹，以先进的理念、完善的制度和不可思议的巨额财富创造了一段辉煌的商业历史。对于晋商的研究，目前理论界普遍都以经济管理或是商业的角度研究，即借鉴晋商优秀的经营管理经