The Research On Accounting Behavior Consciousness Of Hongshan Culture

Hongshan culture is a very influential archaeological culture of the new stone age5,000or6,000years ago, which is an important part of prehistoric civilization.Accounting concepts and behavior consciousness in the Hongshan culture are valuableto the study of the origin of accounting. This paper which draws on existing researchifndings researches background,material basis and manifestation of accountingbehavior consciousness in the Hongshan culture through an in-depth analysis of sitesof the Hongshan culture.Judging rfom the historical background, excellent geographical location andsuitable climate conditions of the Hongshan culture make major breakthroughs inagriculture, animal husbandry and ifshery,and form a kind of economic formation thatdominated by agriculture, and simultaneously engage in animal husbandry and ifshingindustry, and with more professional craft, and with an original textile and constructionindustries. The economic formation strongly promotes the emergence and developmentof accounting behavior.The appearance of remaining items are material foundation on accountingbehavior awareness, and accounting behavior awareness makes humans pay moreattention to the remaining items in turn, which make savings, distribution and storageideas are realized in human production and daily life. Remaining items and accountingbehavior awareness interact on each other, and develop together. Abundant cellar hole,ash pits and pottery which unearthed in the Hongshan culture sites prove thatremaining items had already existed in the period of Hongshan culture, which candescribe that the Hongshan culture peirod had already equipped with basic materialconditions of accounting behavior.By examining and analysis, the use of ifgures on jishi tomb and jade, andcharacterization of symbols carved on the potteries are important manifestation ofaccounting behavior consciousness. The use of these ifgures symbols indicate thataccounting behavior consciousness existed in the Hongshan ancient thought hasreached a high level, which plays an important role in birth of character, as well asgeneration of civil society. In addition, the systematic classification of pottery is thetypical embodiment of early classifying thought. This classifying thought playes a keyrole in promoting the emergence and development of accounting behavior consciousness, and lays the ideological foundation of the emergence and developmentof accounting ledgers.The appearance of remaining items、the use of figures、the appearance of largeengraved symbols and classifying thought prove that accounting behavior awarenessexisted during Hongshan culture, and the accounting behavior awareness has reached ahigh level. This accounting behavior awareness playes a key role in promoting theemergence and development of original accounting and human civilization.