The Introduction Of Western Accounting System, The Period Of The Republic Of China

The Republic of China during the accounting system is the fusion of Chinesetraditional accounting system and the Western advanced accounting system. Asystematic study of the period can contribute to grasp the objective laws of evolution ofChinese accounting system. It can provide historical reference for the currentdevelopment of accounting system in China. This article mainly adopts the normativeresearch method, based on the historical data, check the facts, and use the method ofcomparative analysis and historical analysis method.In order to introduces the historical background of the accounting system in theRepublic of china,I use the the introduction of the western accounting law system、thewestern account business accounting system、finance organization system as a startingpoint in my paper.Then,I divide the introduction of western accounting system at the period of theRepublic of China into three aspects to introduces the accounting system in theRepublic of china. They are legal system of accounting、internal accounting controlsystem and the accounting system.So we can have a more comprehensive picture of theconstruction of the accounting system in the period of Republic of China.In the aspect of the legal system of accounting,I introduces the specific content ofthe accounting law、audit law、budget law、annual reporting law and national treasurylaw. Through comparing the the legal system of accounting in the period of Beiyanggovernment and the period of the Chinese national government,I summarize somefeatures in the period of the Chinese national government.The features is a higher levelin legislation、easy operation、more secure from relevant departments.In the aspect of the internal accounting control system,I introduces the specificcontent of the detached accounting system and the associated comprehensiveorganizational system. Around the problem of the construction of the associatedcomprehensive organizational system,I introduces different views from Wei tingshengand WU shanzhong. This debate promoted the development of Chinese accountingtheory.In the aspect of account business accounting system,I divide the government of theRepublic of China into two periods.Then,I introducts the progress of account book、titleof account、accounting voucher、accounting method.This paper introduced accounting system inprove thought and accounting system reform thought in the period of the Republic of China.The development of accountingproduce the debate of improvement and reformist from in the period of Republic ofChina. It was two fierce controversy lead to two kinds of accounting methods coexist.With the beginning of the war of resistance against Japan, the debate of improvementand reformist from taper.But their arguments put forward selection problems of China’saccounting development road, and to determine the academic status of accounting.Theyoffer a successful experience for the reform of accounting system and accounting theoryresearch with. In the period of Beiyang government,the government’s incompetence andimperialist aggression hindering the development of accounting system.But in theperiod of the Chinese national government, the rapid development of nationalenterprises to promote the development of accounting system. In order to meet the needof economic development, government learn the advanced European and Americanaccounting thoughts and proceed to improvement of accounting system. The accountingreform and the debate of improvement and reformistfrom promote the development ofaccounting system.Finally,this paper introducts the contemporary enlightenment of westernaccounting system at the Republic of China. Because the economy in the long runbackward state of natural economy, leading to the backwardness of accounting systemin the period of the Republic of China. The development of accounting need personneland communication. In the process of the reform of the accounting system,we shouldmaintain consistency of accounting legal system development mechanism and theimplementation mechanism. The introduction of western accounting system inaccordance with the national conditions of China. A country’s accounting system isaffected by the factors of economic、history、 culture and politics. Because the greatdifferences in history、culture、politic and economic,the accounting system is different.We cannot absolutely exclude foreign advanced accounting theory, also can notcompletely copy the accounting system. We should establish the accounting systemwith Chinese characteristics.