Analysis of the Western-style bookkeeping education around the Ministry of Finance in the Early Meiji Era.

明治初期以财务省为中心的西式簿记教育探析

• 批准号: 22830105
• 负责人: TSUMURA Reika
• 金额: $ 1.63万
• 依托单位: Graduate Institute for Entrepreneurial Studies
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Research Activity Start-up
• 财政年份: 2010
• 资助国家: 日本
• 起止时间: 2010 至 2011
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-22830105/
• 关键词: 明治初期; 西洋簿記; 銀行学局; 銀行簿記製法; 日用簿記法; 簿記書; Hutton; Shand; 『銀行簿記精法』; 『日用簿記法』; 「尋常簿記法」

The aim of this research was to reveal the introduction of Western style bookkeeping(double-entry bookkeeping) into the Ministry of Finance in the early Meiji Era, by analyzing and comparing these textbooks(Nichiyo-Boki-Ho(A Method on Bookkeeping), the manuscript Jinjyo-Boki-Ho, the original(Hutton's textbook of bookkeeping), and the first Western style bookkeeping textbook published by the Ministry of Finance Ginko-Boki-Seiho(A Detailed Treatise on Bank Bookkeeping)), and going over the context of these texts published.The results of this analyze, Nichiyo-Boki-Ho and Jinjyo-Boki-Ho didn't supplement some obscure explanations about Ginko-Boki-Seiho. But, these textbooks fulfilled a definite role about introducing the basic concepts of double-entry bookkeeping. According to the educational institution of the Ministry of Finance timetable, students learned the basic bookkeeping by using these texts before studied the applied concepts Bank bookkeeping by using Ginko-Boki-Seiho. Therefore, it was conjectured that students could more understand the Bank bookkeeping that was the one of the main lecture in the school.

本研究的目的是通过分析和比较这些教科书（Nichiyo-Boki-Ho（簿记方法），手稿《Jinjo-Boki-Ho》原稿（赫顿的簿记教科书），也是财政部出版的第一本西式簿记教科书 Ginko-Boki-Seiho（银行详论） Nichiyo-Boki-Ho 和 Jinjyo-Boki-Ho 的分析结果并没有补充一些关于 Ginko-Boki-Seiho 的晦涩解释。但是，这些教材对于介绍复式记账的基本概念起到了一定的作用。根据财务省教育机构的时间表，学生先使用这些教材学习基本的簿记，然后再使用Ginko-Boki-Seiho学习银行簿记的应用概念。因此，据推测，学生们可以更好地理解作为学校主要课程之一的银行簿记。

项目成果

『銀行簿記精法』とMarshの銀行書との比較考察-比較から見出せる邦訳者の貢献-

《银行簿记西凤》与马什《银行簿》的比较研究 -从比较中可以看出日文译者的贡献-

• 发表时间: 2011
• 期刊: 事業創造大学院大学紀要
• 作者: Hieda;Takeshi;稗田健志;井手英策・半田正樹・菊地登志子;稗田健志(共著);稗田健志;津村怜花
• 通讯作者: 津村怜花