A Analysis Of The Accounting Thought In Republic Of China

The period of the republic of China's accounting is the mixture of China's traditional accounting thoughts and advanced western accounting thoughts. Exhaustive research to this period of development can help not only to sorting the development the context, but also hold the objective law of the evolution of accounting thoughts, so as to present accounting development historical reference.The thesis is established on historical data. It is based on summarizing, reorganizing, analying and comparing. The republic of China is divided into two periods:Beijing government(1911-1927) and National government(1927-1949), The clue is the time for accounting thoughts development, and throughout the main characters to examine the accounting period of development process of accounting thoughts.Our accounting thoughts from Qing dynasty began a larger transformation. In 1905, Xiyong Cai's "Serial Accounts" has become China's first part of books which discussing the double entry bookkeeping. Later, the publication of two books("Bank Book-keeping" and "Financial Examination")was the foundation of the accounting thoughts transformation. At this time, although China began to deepen the colonial economy, but with academia started to study west, the government also began to study it, and have a great efforts to improve economic system, to build their own financial accounting organizations and accounting system. Because of doing these things, the accounting thoughts get rid of the feudal wealth and established the system of the transcendental accounting system.Into the period of the republic of China, the development of accounting thoughts obtained. First, in the aspect of the accounting legalization, law and the uniform accounting system began to draw up, accounting entered a mew period of legalization, standardized, scientific. Yingqing Qian's book("Draft of Accounting Law") as pioneer of Chinese accounting legislation, The Beijing government revised the accounting law was the first accounting law, it was the beginning of the legalization of accounting, In 1935 the National government promulgated the"Accounting Law", it represents the highest level of accounting legality in the period of the republic of China. The debate of cutting apart the fiscal year have taken accounting legality to the highest level. The development of social economy drive the progress of accounting legalization, because of the patriotic scholars' efforts, the rulers began to establish a unified accounting and finance system. Secondly, the industry has a greatly degree of accounting ideas of development, the representative of the industry is banking and four businesses. In the early republic, numbers of banks began to set up, there was a big contradict between new and old business. Lin Xie put forward the double entry bookkeeping to promote the smooth development of banking. He took charge of improving the Bank of China and the Bank of Traffic, in doing this banking circles became the forefront of other business of unifying accounting system. Later, Gu Zhun realized that imperialism control continuously strengthen Chinese banking, in order to make Chinese banking in difficult environment for survival and development, he put forward a new reform of shabby and practical ideas, to improve the efficiency of the bank, and strengthen its internal accounting, etc. Four businesses include:railway, electricity, postal, navigation administration. In the period of Beijing government, the most significant achievements of accounting improvement of highways. The government accounting was led the way of improvement. And in the National government, four businesses have a great improvement whether in the national government organization or accounting methods. The improvement of four businesses gave experience, provided the lesson to bookkeeping,and gave improtant inspirations to the later improvement of Chinese book-keeping school. Third, accountant career began to development. At first,Xie Lin drafted "the Accounting Temporary Regulations" introduced the concept of accountant, and promote the development of legal accountant. Yongzuo Xu according to the successful experiences from England and America, he introduced accountant union, injected vigor to Chinese accountant career development, then, the accountant business accounting research of Xulun Pan, the accountant business operation accounting research of Yushu Xi give a great contribution of accountant business comprehensive development.During the period of the republic of accounting development, produce the debate of improvement and reformist. The argument led to a situation that existed two accounting methods. Until the outbreak of the Anti-Japanese War, the two parties of the dispute have stopped. Their argument was handed down the success experience:ensured the academic status of accounting in China, put forward the development road of the choice of accounting.Because of the invasion of foreign imperialism and the inability of Beijing government,the development of accounting thought which had been restricted was slow down. But in the National government period, the accounting thoughts obtained a rapid development. The government studied the advanced accounting thoughts of Europe and America, patriotic intellectuals launched a series of accounting improvement, the fierce debate between accounting scholars promote the development of accounting. We've summed up the law of the development of Accounting Thought, at the same time, we should learn from it's experiences. Accelerating the construction of Chinese accounting legalization, strengthen the communication, setting up the thought of accounting sincerity, strengthen the development of accounting education.