Finance&accounting Organization System In Ancient China

The system of financial accounting organization is the arrangement of the national financial and accounting organization and operation mechanism with the political power.The process of social development history shows that governing country lies in the financial and accounting work,and statecraft lies in the institutional arrangements,so to a certain extent,financial accounting organization system determines the survival of mankind and the rise and fall of the country.If the financial accounting treatment is in place,although there is a war,the political power is still stable,people are rich,and the state is growing upward;But if financial accounting system is in chaos,the regime is worrying,social is unrest and the revitalization turns weak even if we calm the whole country.Therefore,financial accounting is the lifeblood of the country,pull the hair and move the whole body,it ties to thousands of years and guide the destiny of the country.And also accounting is the solid foundation of politics and economy.In ancient China,the organization system of financial assets not only rise the basic control function,but also play an important role in the continuation of Chinese civilization.The history and reality are in the same vein,only after comprehensively understanding both the tradition and reform of history,can we return to the basic level of China's politics and economy with a rational mind of constructive regression.Under the guidance of Marx's dialectical materialism and historical materialism,and based on the theoretical foundation of the state theory,organization theory,legal theory and institutional change theory,taking the accounting and auditing professional theory as the basic theory,this paper focuses on the study of the financial accounting organization system,operation mechanism and operation effect which had tremendous promoting impact on the history in the four stages of Chinese ancient Qin and Han Dynasties,southern and Northern Dynasties,Sui and Tang Dynasties and Song to Qing Dynasties,and systematically explores the historical changes process and rule of historical evolution of the ancient Chinese central financial organization system,so that to put forward the policy suggestion of our government system reform at current stage.It is found that the finance originates from the distribution of surplus products by public power,and the distribution cannot be separated from Finance&Accounting organization system and jurisprudence system,therefore finance and accounting have a natural connection.The integration of finance and accounting is the basic characteristic of the relationship between finance and accounting in ancient society and it is reflected in the construction of financial organization system.At the end of the primitive society.the maintenance and economic control of private ownership led to the development of financial management rules and position of accounting.After the establishment of the nation,the ruler use the public power to set up the division and sub-officials according to the nature and type of economic matters,and make institutional arrangements for the fulfillment of national economic management functions,not only clarify the internal factors in the financial organization,the division of labor,cooperation,restriction mechanism between department,but also become a hub and guarantee of holding and controlling the economic power of the governors.No matter what stage of social development,the evolution of financial accounting organization system is fundamentally dependent on the overall level of development of the national economy.The financial accounting organization system of "Zhou Li" has laid the foundation of ancient Chinese financial accounting organization system.Independent accounting department was produced and formed the framework of labor division relations with cashier,Treasury organization system formed and constructed special responsibility management,independent audit and audit idea began to sprout,forming the trinity of division of labor of financial,accounting and auditing and basic pattern of mutual restraint.It not only become a historic progress in the history of accounting development in China,but also established the leading position of ancient Chinese accounting in the world.During the period of Qin and Han Dynasties,the system of financial accounting organization was further developed,and the independent accounting system of the two major financial systems of the state and the royal family was formed.The political system of "The Three Lords and Nine Ministers" started the centralization of power,further build the restricting relationship of financial accounting organization.Accounting play an important role in the national financial work,and the organization of the combination of economic supervision and the national audit has a profound influence on later generations.The National Finance and accounting Organization in the Wei,Jin,Southern and Northern Dynasties was transformed from the binary system of 'DaSiNong and ShaoFu' to 'DuZhi'system,which promote the development of the integration of national financial accounting organization.The financial and accounting organization system cored as 'DuZhiShangShu' plays an increasingly important role in the national administrative organization.The appearance of check function separate the 'BiBu' from economic supervision.The reform of Emperor Xiaowen in Northern Wei Dynasty and the reform of Emperor Wu in Northern Zhou Dynasty provided a direct reference for the establishment of finance and accounting organization in Sui and Tang Dynasties.The Sui Dynasty fully integrated the bureaucracy of the Han.Wei.Jin and Northern and Southern Dynasty and formed the basic pattern of five province and six Ministries,and established the position of the accounting department in the central government.In the early Tang Dynasty,the improvement was made based on Sui Dynasty,and perfect form of the system of the ancient Chinese state organization was established-three provinces and six Ministries,and formed subsystem of financial and accounting organization which is level reasonable,a clear division of responsibilities,a distinct right and responsibility,and effective internal control system of financial accounting organization,which had a profound impact on the later financial accounting organization system construction.In the late Tang Dynasty,the financial accounting organization of "three division" formed under the system of 'ZhongShuMenXia' is the spontaneous change in the face of environmental change.To a certain extent,to maintain the fate of the second half of the Li Tang Dynasty,and followed and improved by future generations,become a source of financial and accounting organization system of the Northern Song dynasty.Song Dynasty,started from improving the status of the financial accounting organization and playing the role of accounting department,established the system of 'two government and three division' in order to achieve the goal of economic centralization through controlling the financial power,but the frequent change of the financial and accounting organization not only lose the stability,but also lead to the dispersion of rights and powers,resulting in losing control of financial and accounting.In the Ming and Qing Dynasties,started from the further strengthening of centralization of power,an economic monitoring organization system consisting of finance,tax,accounting,treasury and cashier was formed,which strengthened the supervision of the organization in the economic monitoring.Imbalance of system itself,operation mechanism and human factors,make the financial and accounting organization a mere formality,economic crime is becoming increasingly serious,and the dynasty perished from the stagnation in beset with troubles internally and externally.As an important part of the superstructure,the historical changes of ancient Chinese financial accounting organization system has become the foreboding and regulator of the rise and fall of the nation,showing the historical law of "nation will be in chaos if financial accounting in chaos,and financial accounting can achieve the goal of curing a country if want to".In particular,The financial accounting organization system is the leading mechanism of the national economic reform;the financial accounting organization system is the reaction mechanism of the state political reform;the financial accounting organization system is the adjustment mechanism of the rise and fall of the country;the financial organization system embodies the distinct historical inheritance and the transform-ability of the times.The financial accounting system of the central government is the control main-center of the national economic system;The financial accounting department takes the systematic control as the internal logic and shows the integration trend of finance,accounting and statistics;The accounting department has the basic control status in the state governance;The change path of financial accounting organization system possess the nature of openness and generalization.In the guide of the rules of Finance&Accounting Organization System in Ancient China,thinking of the reform of the Financial&Accounting Organization system at the central level and the adjustment of the local level should take the historical experience and lessons learned into account,and then further study the following questions.This paper is divided into seven chapters according to the logical order and established the following research relationship:The first chapter is the premise and the guide of this paper,exporting the starting and end point of the paper research content by combing the China ancient financial accounting organization system and summarizing the modern theory of financial and accounting organization system.It combines the financial accounting organization system theory and the history and practice,and performed a full range of research.The second chapter of the theoretical basis is the integration of the basic theory of this paper.The research content of basic theory of China ancient financial accounting organization system determines the comprehensive and integrated nature of the theoretical basis,and express the integration of state theory,institutional change theory,organizational system theory and law system theory,and has a relative stability in the long history period of time.The third chapter is the emergence and development of ancient China financial accounting organization system,based on the institutional framework of "Three Lords and Nine Ministers System",discussed the initiative meanings of financial and accounting organization system in Qin and Western Han Dynasty;analyze the impact of the nature change of "ShangShuTai" in Eastern Han Dynasty on the the financial accounting system under "ShangShuSheng"organization system.The fourth chapter is the integration and transformation of ancient China financial accounting organization system,demonstrates the historical process of "The Three Departments and Six Ministries System" in Wei and Jin Dynasties,and discusses the cause and evolution of"DuZhiBu" and "BiBu" which has an important effect on the future financial accounting organization system.The fifth chapter is the improvement and revolution of ancient Chinese financial accounting organization system.The first part,based on the main line of the formation of "The Three Departments and Six Ministries System".demonstrates the scientific and perfect nature and the influence in the world of the financial accounting organization design and operation mechanism in the Sui and Tang Dynasties;Tang Dynasty ended by "opposite to the splitting" which was resulted from excessive decentralization.The second part,based on the main line of the institution formation of "ZhongShuMenXiaZhi",demonstrate that the financial and accounting organization in "three division department",to a certain extent,continued the destiny of second half of Li Tang DynastyThe sixth chapter is the repetition and define of China ancient financial accounting organization system,in the logic closed-loop of centralization and decentralization,clarify the impact and lesson of frequent changes in the financial and accounting organization system of the song Dynasty;demonstrates that Ming and Qing Dynasties rulers implemented the highly centralized mode on financial and accounting organization system.Besides the sporadic highlights,it can not recover the stagnant situation of mechanism of system innovation,and the world time transferred from the east to the west.The seventh chapter combs the change of financial accounting organization system on the basis of the above discussion,and try to summarize and conclude the rules of China ancient financial accounting organization system and provides useful experience for current large department reform.The possible innovations in this paper are:1.For the first time,to integrate the basic theories including state theory,organization theory,legal system theory,etc,and the theory of accounting and auditing into the overall framework of institutional change theory so as to form the whole picture of the mechanism of the ancient Chinese financial system.2.To reveal the basic strategic position of accounting in economic management by the research on the evolution of the financial organization system and the important role in the national economic management by systematical research on ancient Chinese financial and accounting work.3.Based on the "ancient for today" perspective,to formulate the current government system reform policy recommendations through the study of the ancient Chinese financial organization system of the idea and practice.