The Original Research Of Accounting's History In China

Chinese accounting has the particularity of environment in which the decision is that the Chinese culture for thousands, political and economic role in the development of co-formed in different stages of the history, many of the characteristics of the times with the original theory, methods and works available. They apply to the tide of history, this is an inevitable historical development. And in recent years, under the influence of globalization, the formation of dependence on the domestic or the international community to draw up the rules developed in order to be used on the use of inert, the lack of "China is a member of the international community, the Chinese also have the responsibility to take the initiative to conduct original study "of the spirit. It is precisely because of this, with Chinese characteristics to the original accounting for the summary of the results of analysis of the importance of originality in contemporary accounting is especially important. According to the Chinese context the development of accounting history, combined with the historical background to sort out, abandoned to summarize the historical development of China's accounting track, and the historical inevitability of analysis, planing out the results of the most influential accounting, collection and payment from the Chinese-style bookkeeping to a single receipt and payment of Chinese double-entry bookkeeping, our current loan application bookkeeping and development process, explore the practical significance of original accounting and challenges. China's development of accounting theory to the characteristics of its own, it is necessary to play the independent spirit of originality, this is our mission entrusted by history. This historic mission entrusted to the accounting profession needs is an objective can be said to be an inevitable historical development. China to hold high in the international peace, cooperation and development of the banner, has played a responsible role in a big country, a strong impetus to the forward progress of mankind. Three decades of reform and opening up, China's economic take-off world, we must seize the historical opportunity of a lifetime, mind, positive and aggressive catch up.