Research On The Constitute Of Chinese Chanted Accountant Of Shanghai In Republic Of China Time(1925-1937)

In Republic of China time, the rise of the modern capital enterprise and modes of business operations, and the need of the local professional accountants, promoted the reform and the development of the private audit.The accountant system which served for the Capitalist industry and commerce also came to being at the historic moment.Shanghai as the modern China's economic center, accountants first emerged here, and grew strongly. On the influence of UK-US various countries accountant system, the accountants' group organizations was founded most early here whose name is the Constitute of Chinese Chanted Accountants of Shanghai in Republic of China time.After the Constitute of Chinese Chanted Accountants of Shanghai established, it made the constitution of association, in which the responsibilities of the association and the members were clearly defined, to promote the gradual improvement of the Association of organizations.And it also drew up each measure to maintain accountants' rights and interests, to serve for the all accountants, and to devoted to maintain the prestige of the accountants.At the same time, in order to expand accountants' occupational space, the association and its members proposed on own initiative to the government, to revise company regulation, in order that accountants could participate in the company tax Auditing and collection actively, the company registration, the trademark registration, the clearance, the identification and so on various aspects work. But accountants' participation in corporation business, also contributed to the improvement of corporation system.Although the Constitute of Chinese Chanted Accountants of Shanghai which was organized by professional accountants in the freedom of establishment was Non-governmental mass organizations, but also get the recognition of the state law. As intermediary organization,it had played its due role in implementating the national decree and presenting the members' sugestions . Its existence not only promoted the prosperity of the Chinese commerce and industry, but also developed the Chinese accounting industry.