The Study Of Guangdong’s Accounting System After The World War Ⅱ(1946-1949)

The development of Guangdong’s accounting business was in the forefront in themodern China. After the victory of the Anti-Japanese War, dealing with economicproblems and rectifying order put forward for the new requirements of accounting.Based on this, the government of Guangdong province improved the accountingsystem and laws. Hence, the accounting of government, financial and business allmade great development. Government paid great attention to the accounting personnel.The government formulated the relevant regulations and laws from selecting andassessing to the occupation standard. In addition, Guangdong Government’smanagement was more standardized. It made the standard of accountant check.Accountants were active after the war, they made great progress in the developing ofbusiness, academic research, foreign exchanges and so on. Due to the ongoinginflation and currency turmoil, it was difficult for the new accounting to beimplemented, especially in the turbulent economic environment. The currency reformof1948had the actual currency capital shrunk. At the same time, accounting recordsbecame meaningless, accounting also lost operating space.