术语转译与文明互鉴：从accounting到“会计”

中图分类号：H315.9；H083 DOI：10.12339/j. issn. 1673-8578.2026.02.009

Abstract：Thetermuaiji（会计）hasexistedinChinasinceancienttimesbutitshistoricalmeanngdiferedsignificantlfromits modernsense.DuringtheMeijestoration，Japanesesholars，henfirstsstematicallintroducing Westeaccoutingteinologie， chosethetermkaikei（会計）astheequivalentoftheEnglishword“accounting”.ThislexicalchoicewasdeeplyrotedinJapan's culturalconnectionswithChina.IntheearlyOthcenturyasChinesestudentsretuedfromJapan，theredefiedoneptuaiji会计 wasbroughtbackintoChina.Thus，themodern meaningofkuaijiwasretranslatedfromJapaneseintoChinese.Sincethen，themodern conceptofkuaijihasdevelopeditsindigenouscharacteristics.Tisexemplifiestheoutcomeofculturalexchangeandmutualleaing among civilizations.Moreover，theevolutionandretranslationfrom“accouting”to“会计”ofersaglimpseintotheroleofretranslation in facilitating cross-civilization dialogue.

Keywords：accounting;kuaiji（会计）;translation;cross-civilization dialogue

会计术语是会计信息传播和交流的重要桥梁，如果翻译不准确，不仅会加剧会计信息误读风险，还会阻碍国际会计交流和趋同的进程。（剩余10320字）