CAJ | 학술논문

　　中华苏维埃共和国会计制度建设有其比较鲜明的建设特点，即明确财政部门为会计管理机构，逐步统一会计制度，详订会计规则，通过建立配套措施、整理旧账、整体推动和严格票据管理来狠抓会计制度落实，严肃查处会计违规舞弊行为。中华苏维埃共和国会计制度建设是人民政权经济法制建设的重要尝试，为新中国会计制度的建立打下了坚实基础。
　　중화소유애공화국회계제도건설유기비교선명적건설특점，즉명학재정부문위회계관리궤구，축보통일회계제도，상정회계규칙，통과건립배투조시、정리구장、정체추동화엄격표거관리래한조회계제도락실，엄숙사처회계위규무폐행위。중화소유애공화국회계제도건설시인민정권경제법제건설적중요상시，위신중국회계제도적건립타하료견실기출。
The construction of accounting system in Chinese So-viet Republic had distinctive features, that is, making financial departments as the accounting administrative institutions, and various affairs are implemented under this framework. The con-struction of accounting system in Chinese Soviet Republic was an important attempt of the construction of economy law for the peo-ple's political power and laid a solid foundation for the establish-ment of China's accounting system.