The Research On Accounting System Of Qin And Han Dynasties

As the tool of the economic management and the element of the social development,accounting play the important part in promoting the development of feudal economy ,maintaining the stability of feudal regime and furthering the improvement of social productivity.The article systemically discuss the accounting system of Qin and Han Dynasties from different aspects in order to as far as possible obtain comprehensively, the whole understanding to the accounting system of Qin and Han Dynasties,and to know the function and the evolution path of the accounting system in the social development process of that time.Taking accounting's origin as a inspection breakthrough point, this article think the appearance of accounting by the professional name should begin in Western Zhou Dynasty. Accounting roughly passed through five development stages in Qin and Han Dynasties,which respectively are Qin Dynasty, Western Han Dynasty earlier period, Western Han Dynasty mid and late period, Eastern Han Dynasty earlier period and Eastern Han Dynasty mid and late period.Its development characteristic mainly embody that the organization establishment and the allocating of personnel of the accounting initially become a system, accounting's related laws and regulations start to establish and so on.For the development of economy and the progress of society, the accounting of Qin and Han Dynasties clearly present that filling and verifying accounting documents,registering accounting books and drawing up accounting statement and so on three calculation links in the foundation of making clear accounting peariod and unifying accounting measure.In the accounting calculation of that time,the bookkeeping method in use still is the single bookkeeping method,which is more consise and standard than ever,and is further to the duplex type bookkeeping method. The advanced accounting technology achieved remarkable success in the practice then,for example, accounting effectively promoted the commodity economy development ,and enhanced the financial management efficiency and so on. But through implementing financial audit, accounting supervision and tax surveillance,we found that there are some problems in the practice of accounting,such as counterfeiting by accounting,whose reasons mainly are the government's corruption and the unreasonable of accounting personnel system and so on..