学术英语课程论文格式

云南大学

大学英语课程论文课程 : 学术英语（读写）

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(中文题目 )

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班级2016秋素选课名册序号

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2016 年 12月

An Analysis of the Accounting Thoughts

in the Republic of China

Abstract

On the basis of the historical literatures and the opinions historians and accounting scholars, this paper attempts to arrange some remarkable characteristics about accounting thoughts during the Republic of China. Then the thesis evaluates its historical contribution and gives some lessons on the current accounting system through historical analysis. Because accounting work during the period of Republic of china was frequent, there are little monographs or articles about the accounting thoughts during that time and the elaboration is fragmented, too. Nevertheless, the study on the accounting thoughts in the Republic of China is propitious to hold the objective laws and historical references of the evolution of accounting thoughts and explore the orientation of the development of future accounting. Due to the limited time and space, the essay is restricted to a simple analysis of its features and experience More researches focusing on analyzing the details are need to be done in the future.

Key words: the Republic of China, accounting thoughts, accounting history

I. Introduction

With the rapid development of economy, accounting has been put into full play in social-economic region. As an important component of accounting theories, the history of accounting thoughts is attached increasing attention. According to Guo(1999) and Liu(2005), "accounting thoughts" The history of accounting thoughts can reveal the objective law of its evolution, as well as the relationship between accounting thoughts and accounting practice. Therefore, accounting thoughts should be researched from the historic and evolutionary perspective.

Currently, the study on the accounting thoughts in the Republic of China lacks systematization. The Republic of China has its historic position in Chinese accounting

history, by reason that in this period government accounting system of modern China has been established in an all-around way. Summing it up is advantageous to advanced accounting thoughts and ideas, guiding directions of accounting practice and give historic reference for the ever-growing accounting business.

Through collecting and arranging literature, it turns out that the monographs

and articles about the government accounting thoughts are lacking and the elaboration is fragmented, too. Therefore, taking the time sequence of accounting thoughts evolution as a clue, the paper divides the Republic of China into two periods (the Northern Warlord Government period and the Nanjing National Government period) to recapitulate the main features and experience of the accounting thoughts in the Republic of China.

Ⅱ. The basic profile of the accounting thoughts in the Republic of China The Revolution of 1911, led by Dr Sun Yat-sen, abolished the feudal monarchy and gave birth to the Republic of China. A thousand things waited to be done and all the modern political and economic systems were in their formative period. Under these circumstances when so much was in flux, the accounting thoughts in the Republic of China had not only historical inheritance but also unique progress.

The Northern Warlord Government was incompetent, affected by tangled warfare among warlords domestically and oppressed by imperialism internationally. There was no doubt that the development of accounting thoughts would be dragged down by the troublous political environment and backward economic management style. Nevertheless, based on the buds of improving accounting in the late Qing Dynasty, the accounting thoughts had a certain vitality. More specifically, the Northern Warlord Government took a page from the western capitalist countries book’ and tried to relieve the financial crisis by governmental accountancy reform. And the government authorized the intellectuals to formulate the first accounting law in Chinese history, which marked the beginning of the legalization of Chinese accounting.

In the reign of Nanjing National Government, the accounting thoughts developed

legalizing accounting that the Nanjing National Government carried out improvement works to organizational system, restructuring and accounting method. Owing to the patriotic intellectuals great’ effort, various circles of accounting learned and introduced overseas advancedaccounting theories and methods in order to improve accountancy. The accounting thoughts in this period were very active. And the most striking feature was the bitter disputes among accounting scholars, in which they drew on each other ’ s merits and raised the level of Chinese accounting together.

Ⅲ. The main feature of the accounting thoughts in the Republic of China Firstly, the accountancy had been placed on a preliminary legal and regular track, especially the formulation of accounting law. At the same time, various provisions of unifying accounting were implemented in succession. The Nanjing National Government promulgated and executed some advanced system such as transcendental accounting and unifying accounting, which certified for the improvements of Chinese accounting.

Secondly, the mind of unifying accounting reached the broad consensus. Whether governments or patriotic intellectuals realized that the loose accounting regulations and the situation of national disunity severely hindered the implementation of financial budget and final accounts. Therefore, the accounting subjects, accounting vouchers, account books and accounting reports were unified successively in the field of government accounting, bank accounting, railway accounting and so forth.

Thirdly, increasingly importance has been attached to the combination of accounting theory and accounting practice. The argument between improvement and reformation in accounting circle prompted thousands of industrial and commercial enterprises to participate in this innovation movement of Chinese accounting actively or passively. The two factions both concentrated on accounting business and practice, made accounting firms as the camps, relied on accounting education and publication, which contributed a lot to the close link between accounting theory and practice.

profound influence. The two governments both followed the lead of western capitalist countries so as to construct their finance accounting organization systems and improve government ’ s accounting methods. The Numerous scholars either translated and compiled foreign accounting works or presented foreign accounting systems and theories in their own dissertations and literatures. In the meanwhile, some scholars clearly sensed that when learning from western countries, the conditions and historical traditions of China should be abode by.

IV . The historical experience of the accounting thoughts in the Republic of China First and foremost, the systematization, standardization and legalization of accounting play the security role. From macro’ sangle, perfecting the accounting principle and system can ensure good governance and minimize the risks of improper conduct and corruption. From micro's angle, strengthening the awareness

of responsibility and quantifying the legal liability also effectively prevent companies and accountants from cutting every imaginable corner.

In the next place, practicality and operability laid the cornerstone for the development of accounting theories. The neoteric accounting reform movement improved Chinese accounting ’theory system as well as method system and accelerated the engagement of these two. Hereafter, surpassing the traditional accounting theory, the double-entry bookkeeping and formula of debit and credit

were accepted by most businesses made a great deal of progresses in research and application fields. The accounting practices, economy and management levels have been greatly promoted.

In addition, the excellent accounting talents are one of the main motive forces of accounting development. A large contingent of accounting workers and intellectuals in the Republic of China initiated and laid the foundation for the development and progress of Chinese accounting. Nowadays, the cultivation of accounting talents should be actively brought into the long-term and normalized system. The favorable public opinion towards developing accounting talents and the flow mechanism of accounting

impetus to the national strength and the domestic economic growth.

Besides, the accounting communication among countries, accounting in good faith, accounting education and publication are also important.

V. Conclusion

Because of the invasion of foreign imperialism and the incompetence of the Northern Warlord government, the accounting thoughts were restricted and developed slowly. But in the National government period, the accounting thoughts entered a rapid development. The western advanced accounting thoughts introduced by the government, a series of accounting reform movements launched by patriotic intellectuals and the fierce debates among accounting scholars all promoted the development of accounting. When summing up the objective laws of the development of accounting thoughts, we should learn from its experience, including accelerating the construction of Chinese accounting law, strengthening the communication and cooperation, establishing the consciousness of accounting honesty and credit, and improving the accounting education.

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