The Research Of The Super Main Accounting System During The Nanjing National Government

The Detached Zhuji system was set up in the early time of the Nanking NationalGovernment. The government wanted to have an efficient and energetically financialcontrol, so it carried out a kind of system which both have a detached Zhuji andcombined branches of clan characteristics, and combined with the budgeting,accounting and statistics. And the name was the Detached Zhuji systemDetached Zhuji system had its own special backgrounds and reasons to come intobeing. All the kinds of accounting systems have a positive meaning and lay a solidfoundation to the Detached Zhuji system. Since from the west Zhou dynasty, therehad some examples that separate the project governance and the government financial.The constructions of the Zhuji system in west countries had more and more creativeand experience to the Detached Zhuji system.Wei tingsheng who was a U.S. scholar was the chief of the lawmakers and theaccounting scholar of the Nanking National Government, and added the differentkinds of reasons; he put forward the Detached Zhuji system. At the early time of itsfounded, the background of the world was very complicated, so there was a intensediscussion in the academic world, the scholars expressed their own views. In theheated debate, it made a huge affection to let the people know the Detached Zhujisystem.Detached Zhuji system sets full expression on the transcendental independentcharacteristics in structure and personnel. The organization of the transcendentalproject was detached, the status of personnel was detached, and researchers inperforming their functions, the exercise of rights are also aloof. In addition, Incontrast to the other old mix one financial accounting organization, Detached Zhujisystem also has some other characteristics, such as simultaneous, catenation, andsubordinate. Such a financial accounting administration itself is superior, so in theearly time of implementation, has some works.However, Detached Zhuji system, as a new wealth plan system, it is still hasmany defects and shortcomings. For instance, the detached of Zhuji system is still notcompletely, Legislation is not thorough enough, the funds arrangement of the Zhujisystem is not very appropriate, etc. The design flaws of the system increases frictionand conflict in the process of the implementation. Also the political environment isgetting worse and worse. Outside the constantly aggressive by the Japanese; inside theKuomintang authoritarian government was corrupted and dictatorship, and withinsuperable contradictions, the group’s internal rule was mutual fraud. Therefore, inthe later implementation, Detached Zhuji system got into a scrapes, and at last, itbecame a kind of form. Nevertheless, the advantage of Detached Zhuji system isundeniable, as it can improve the administrative efficiency, and advocate the use ofthe talents in the accounting unique. Moreover, in nowadays, it also provides positivereference significance to the construction of the financial accounting system. At last,we should get enlightenment and constantly to improve and perfect the constructionof the Detached Zhuji system.