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中法战争后云南境内通商口岸的开放和滇越铁路的开通,给云南民族会计文化带来刺激和冲击,迫使其步入艰难的近代化转型。但是外楔性的资本主义会计文化因素并没有冲破传统的乡土社会结构,也无力改变互惠经济和宗法秩序,更没有撼动传统的文化惯习。从人类学的整体论观照,近代云南会计文化无论是从物质、制度还是观念方面都没有完成转型,而是嵌合于传统的社会结构,带有明显的社群特征:在物质维度体现为取法自然,在制度维度体现为中体西用,在观念维度体现为多元复合。
After the Sino-French War, the opening of the treaty ports in Yunnan and the opening of the Yunnan-Vietnam Railway brought stimulus and impact to the ethnic accounting culture of Yunnan and forced them into a difficult transition to modernization. However, the external wedge capitalist accounting cultural factors did not break through the traditional hometown social structure, but also unable to change the reciprocal economy and the patriarchal order, not to shake the traditional cultural habit. From the perspective of holism in anthropology, the modern accounting culture in Yunnan Province did not complete the transformation from the aspects of material, system and concept, but embedded in the traditional social structure with obvious characteristics of the community: in the material dimension, Naturally, it is embodied in the institutional dimension as “Chinese-Western-style and Western-style use,” and in the concept of dimension as multiple compositions.