Research On Chinese Accounting Society(1934-1949)

Accounting is an important part of the national finance,industrial and private economy.Since the Republic of China,with the emergence of the drawbacks of traditional accounting methods and the introduction of advanced accounting practices and theories abroad,the research and improvement of accounting techniques in China has gradually become the focus of attention of all parties.As a national accounting academic research group,China Accounting Society was established in 1934.It's aim is to “study accounting academics,improve accounting affairs and encourage accounting personality”,and located in Nanjing.The number of members of the society was small,growing to only over 160 in 1942.However,it gathered outstanding talents from the academic circle,the political circle and the business circle at that time.It was a small and elite professional academic group.From the establishment to the eve of the founding of New China,it was a short pause in the social affairs of academic societies because of the sudden outbreak of the war,but the academic societies as a whole did not move towards disbandment,which lasted for more than ten years.Since it's birth,China Accounting Association has been committed to the development of China's accounting career and has carried out a large number of academic activities,such as through the Quarterly Journal of Accounting and the Journal of Accounting to spread knowledge,build a platform for academic exchanges of accounting colleagues;compiled books to disseminate advanced accounting theories at home and abroad;In order to expand the academic caree,regularly hold annual meetings and speeches to promote the influence of the society and the public's understanding of accounting knowledge;held symposium,gather the wisdom of experts to discuss accounting issues;participated in teaching,established accounting tutoring schools and summer workshops,trained a group of outstanding accounting talents,eased the need for accounting talents at that time,and so on.In this process,the society has formed a good interaction and contact with the government and business circles.It can be said that the establishment and development of China Accounting Society has had an important impact on the prosperity of accountingacademic,the formulation of government accounting system and the innovation of business accounting.