明清时期，晋商文化占据中国商界上百年。他们坚守中国传统的“诚”的理念，以信用为基础，创立了票号，也就是近代中国银行的雏形。诚和信的理念为现代会计制度奠定地基础，丰富了会计文化内涵。晋商会计就是中国近代会计的典型代表，而晋商发明的中式复式记账---“龙门账”在世界的会计史上熠熠生辉。晋商文化精髓仍须要现代会计人一代一代传承、创新，发展。今天的会计科学，完善会计技术，提高会计审美能力，追求会计的真、善、美。%During the Ming and Qing dynasties,the business culture of Jin dynasty (265~420 AD) occupied China’s business circles for hundreds of years.The sticking basis of credit was the traditional Chinese concept of "honesty",by which the“Piaohao”,a prototype of the modern bank of China,was set up then.So the concepts of honesty and good faith lay the foundation of the modern accounting system, enriching the cultural connotation of accounting.The Jin-business accounting should be the typical representative of modern Chinese accounting,while the invented Chinese double-entry“Longmen Account”has occupied a great significant position in the world accounting history.Hence Jin-business cultural essence still needs to be passed down,innovated and developed from one generation to another by modern accounting people,in order to make today’s accounting science more perfect in technology and aesthetic ability and achieve the realms of the truth,the good and the beautiful.
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