新民主主义革命时期的会计与社会建构——红色会计研究的理论框架

吴大新1; 孙勇2

新民主主义革命时期的会计与社会建构——红色会计研究的理论框架

引用本文：吴大新1，孙勇2.新民主主义革命时期的会计与社会建构——红色会计研究的理论框架[J].财经理论与实践,2025,(6):79-85

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作者	单位
吴大新1，孙勇2	(1.山东财经大学会计学院,山东济南 250014； 2.立信会计出版社上海 200235）

中文摘要:红色会计是一个有着较高拓展性却被忽视了的学术领域，其学术旨趣主要在于从会计本质出发，探讨红色会计与革命根据地经济社会变迁之间的互动关系。对这一学术领域的研究，应在抢救性发掘和整理红色会计史料的基础上，以红色会计在统一战线、武装斗争和党的建设中的作用为主要研究内容，探究会计在革命中的作用及作用机制，提供新民主主义革命胜利的会计解释。构建红色会计研究的理论分析框架，推动其研究成果的宣传和普及，有助于推动中国会计学的学科主体自觉和方法论反思，加快构建中国自主会计知识体系，进一步落实立德树人根本任务。

中文关键词:红色会计 “算账”本能会计本质会计建构论中国话语体系

Accounting and Social Construction in the Period of the New Democratic Revolution： A Theoretical Framework of Red Accounting Research

Abstract:Red accounting refers to the guiding principles and practical activities of accounting of the Communist Party of China(CPC) during the New Democratic Revolution period. The major topics of research for this sub-discipline include the interactive relationship between Red Accounting and the economic and social transformations in the revolutionary base areas as well as the contributions of Red Accounting to the functioning of the united front, the armed liberation struggle, building of the CPC, and the victory of the New Democratic Revolution. To stimulate the research of Red Accounting, efforts must be made to collect more valuable research materials, establish a theoretical framework for this sub-discipline, and apply a scientific methodology. The significance of this research will benefit the construction of a knowledge system for the discipline of accounting with Chinese characteristics and the implementation of the fundamental task of fostering virtue through education.

keywords:red accounting “accounting” instinct essence of accounting constructivism in accounting theory Chinese discourse system

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