The Study Of Accounting Legal System In The Period Of The Republic Of China

The Republic of China period is the most turbulent period in the history of modern Chinese society. During this period, there was a violent collision between Chinese traditional thought and Western foreign ideas. Imperialist invasion caused the political, economic and even social nature of China had to suffer enormous changes. It is precisely because of this period of social change that the traditional Chinese legal thought began to receive the impact of foreign ideas, and many advanced legal thoughts started to enter China, making many changes in forms and contents of Chinese law. Under this background, accounting legal system was in the initial formation, and in this period it made considerable progress. The emergence and development of the accounting legal system of the Republic of China established a foundation for the improvement of China’s accounting legal system, providing a reference for contemporary Chinese socialist market economy, and there being extremely important reference in improving the market economy system in the accounting laws. However, because very few experts and scholars engaged themselves in studying the accounting legal system at this stage, it make us feel rather difficult in the study of the accounting legal system of the Republic of China. In the mean time, we have a broad space.This article is divided into four parts. the first part introduces China’s household registration system, the meter system and the financial containment system before Republic of China. The system is the embodiment of the accounting legal thoughts in ancient China. The second part is about the period of the Republic of China, the detailed introduction of accounting law system, including both the "the accounting law draft" during interim government period, Ying-qin Qian’s Thought Accounting Law, both Accounting legislation and accounting supervision system during Beiyang government period, the Accounting Legal System during Nanjing national government period. Having compared the legislation of accounting in different periods, the author has drawn the following conclusions.First, the Accounting Legislation of both Beiyang government and Nanjing national government followed the Interim Government’s accounting law draft legislation in form, structure and content; Second, after making a change on the basis of content and form of previous period, they make it more perfect; Third, the "accounting law" during the period of Nanjing national government finally broke the past comprehensive financial legislation, formed a specialized independent professional legislation, which is one of the biggest progress. The third part is an in-depth analysis and overall objective evaluation to the establishment and development of the accounting legal system of the Republic of China. The author thought that the accounting legal system of the Republic of China is formed under the joint action of several factors, such as the law thought foundation of ancient money meter, the infiltration of western culture, the underdeveloped economic situation and the development of capitalist economy in China. It created the Chinese accounting specialized legislation precedent, adapted to the actual situation of Chinese society, though with limitations and falsity of capitalism, but it effectively promoted the development of China’s capitalist economy. The fourth part is the last part, through the research on the laws of the development of accounting law system of the Republic of China, it is concluded that the contemporary accounting legal system reform should follow the general rules, namely accounting legal system reform should be based on the needs of the development of social economy in due course to carry out; Scientific accounting system should be with the corresponding legal enforcement mechanisms for the protection; transplantation advanced legal system should be combined with the actual situation in China; the construction of the legal system of accounting needs the backing of information disclosure system; strictly regulate the accounting practitioners legal can implement the system construction.The author research for the object after choosing this new article topics and noticing that the Republic of China’s legal system of accounting is a blank area of research in the history of the current law. The author has done a logical summarization in the course of finding and analyzing information, the accounting period of the Republic of China legal system, come to the conclusion that "Republic of China accounting legal system is mainly used to adjust the Government Accounting" conclusion. But throughout the entire accounting legal system of the Republic of China’s period, not only In the field of government accounting but also in the design of the general accounting area of corporate accounting system, it has a very important reference significance. Therefore, the contemporary accounting reform of the legal system of the Republic of China should consider it as an important reference, and learn its lessons.