学术英语课程论文格式Word格式文档下载.docx

学术英语课程论文格式Word格式文档下载.docx

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学术英语（读写）

论文题目：

（英文题目）

（中文题目）

学院

专业

学生姓名学号

班级2016秋素选课名册序号

指导教师得分

2016年12月

AnAnalysisoftheAccountingThoughts

intheRepublicofChina

Abstract

Onthebasisofthehistoricalliteraturesandtheopinionshistoriansandaccountingscholars,thispaperattemptstoarrangesomeremarkablecharacteristicsaboutaccountingthoughtsduringtheRepublicofChina.Thenthethesisevaluatesitshistoricalcontributionandgivessomelessonsonthecurrentaccountingsystemthroughhistoricalanalysis.BecauseaccountingworkduringtheperiodofRepublicofchinawasfrequent,therearelittlemonographsorarticlesabouttheaccountingthoughtsduringthattimeandtheelaborationisfragmented,too.Nevertheless,thestudyontheaccountingthoughtsintheRepublicofChinaispropitioustoholdtheobjectivelawsandhistoricalreferencesoftheevolutionofaccountingthoughtsandexploretheorientationofthedevelopmentoffutureaccounting.Duetothelimitedtimeandspace,theessayisrestrictedtoasimpleanalysisofitsfeaturesandexperienceMoreresearchesfocusingonanalyzingthedetailsareneedtobedoneinthefuture.

Keywords:

theRepublicofChina,accountingthoughts,accountinghistory

I.Introduction

Withtherapiddevelopmentofeconomy,accountinghasbeenputintofullplayinsocial-economicregion.Asanimportantcomponentofaccountingtheories,thehistoryofaccountingthoughtsisattachedincreasingattention.AccordingtoGuo（1999）andLiu（2005）,"

accountingthoughts"

Thehistoryofaccountingthoughtscanrevealtheobjectivelawofitsevolution,aswellastherelationshipbetweenaccountingthoughtsandaccountingpractice.Therefore,accountingthoughtsshouldberesearchedfromthehistoricandevolutionaryperspective.

Currently,thestudyontheaccountingthoughtsintheRepublicofChinalackssystematization.TheRepublicofChinahasitshistoricpositioninChineseaccountinghistory,byreasonthatinthisperiodgovernmentaccountingsystemofmodernChinahasbeenestablishedinanall-aroundway.Summingitupisadvantageoustoadvancedaccountingthoughtsandideas,guidingdirectionsofaccountingpracticeandgivehistoricreferencefortheever-growingaccountingbusiness.

Throughcollectingandarrangingliterature,itturnsoutthatthemonographsandarticlesaboutthegovernmentaccountingthoughtsarelackingandtheelaborationisfragmented,too.Therefore,takingthetimesequenceofaccountingthoughtsevolutionasaclue,thepaperdividestheRepublicofChinaintotwoperiods（theNorthernWarlordGovernmentperiodandtheNanjingNationalGovernmentperiod）torecapitulatethemainfeaturesandexperienceoftheaccountingthoughtsintheRepublicofChina.

Ⅱ.ThebasicprofileoftheaccountingthoughtsintheRepublicofChina

TheRevolutionof1911,ledbyDrSunYat-sen,abolishedthefeudalmonarchyandgavebirthtotheRepublicofChina.Athousandthingswaitedtobedoneandallthemodernpoliticalandeconomicsystemswereintheirformativeperiod.Underthesecircumstanceswhensomuchwasinflux,theaccountingthoughtsintheRepublicofChinahadnotonlyhistoricalinheritancebutalsouniqueprogress.

TheNorthernWarlordGovernmentwasincompetent,affectedbytangledwarfareamongwarlordsdomesticallyandoppressedbyimperialisminternationally.Therewasnodoubtthatthedevelopmentofaccountingthoughtswouldbedraggeddownbythetroublouspoliticalenvironmentandbackwardeconomicmanagementstyle.Nevertheless,basedonthebudsofimprovingaccountinginthelateQingDynasty,theaccountingthoughtshadacertainvitality.Morespecifically,theNorthernWarlordGovernmenttookapagefromthewesterncapitalistcountries’bookandtriedtorelievethefinancialcrisisbygovernmentalaccountancyreform.AndthegovernmentauthorizedtheintellectualstoformulatethefirstaccountinglawinChinesehistory,whichmarkedthebeginningofthelegalizationofChineseaccounting.

InthereignofNanjingNationalGovernment,theaccountingthoughtsdevelopedrapidlyandaccountancywasimprovedbyalargemargin.ItfurtheredthethoughtsoflegalizingaccountingthattheNanjingNationalGovernmentcarriedoutimprovementworkstoorganizationalsystem,restructuringandaccountingmethod.Owingtothepatrioticintellectuals’greateffort,variouscirclesofaccountinglearnedandintroducedoverseasadvancedaccountingtheoriesandmethodsinordertoimproveaccountancy.Theaccountingthoughtsinthisperiodwereveryactive.Andthemoststrikingfeaturewasthebitterdisputesamongaccountingscholars,inwhichtheydrewoneachother’smeritsandraisedthelevelofChineseaccountingtogether.

Ⅲ.ThemainfeatureoftheaccountingthoughtsintheRepublicofChina

Firstly,theaccountancyhadbeenplacedonapreliminarylegalandregulartrack,especiallytheformulationofaccountinglaw.Atthesametime,variousprovisionsofunifyingaccountingwereimplementedinsuccession.TheNanjingNationalGovernmentpromulgatedandexecutedsomeadvancedsystemsuchastranscendentalaccountingandunifyingaccounting,whichcertifiedfortheimprovementsofChineseaccounting.

Secondly,themindofunifyingaccountingreachedthebroadconsensus.Whethergovernmentsorpatrioticintellectualsrealizedthatthelooseaccountingregulationsandthesituationofnationaldisunityseverelyhinderedtheimplementationoffinancialbudgetandfinalaccounts.Therefore,theaccountingsubjects,accountingvouchers,accountbooksandaccountingreportswereunifiedsuccessivelyinthefieldofgovernmentaccounting,bankaccounting,railwayaccountingandsoforth.

Thirdly,increasinglyimportancehasbeenattachedtothecombinationofaccountingtheoryandaccountingpractice.TheargumentbetweenimprovementandreformationinaccountingcirclepromptedthousandsofindustrialandcommercialenterprisestoparticipateinthisinnovationmovementofChineseaccountingactivelyorpassively.Thetwofactionsbothconcentratedonaccountingbusinessandpractice,madeaccountingfirmsasthecamps,reliedonaccountingeducationandpublication,whichcontributedalottothecloselinkbetweenaccountingtheoryandpractice.

Fourthly,thedisseminationofwesternaccountingtheoriesinChinahadaprofoundinfluence.Thetwogovernmentsbothfollowedtheleadofwesterncapitalistcountriessoastoconstructtheirfinanceaccountingorganizationsystemsandimprovegovernment’saccountingmethods.TheNumerousscholarseithertranslatedandcompiledforeignaccountingworksorpresentedforeignaccountingsystemsandtheoriesintheirowndissertationsandliteratures.Inthemeanwhile,somescholarsclearlysensedthatwhenlearningfromwesterncountries,theconditionsandhistoricaltraditionsofChinashouldbeabodeby.

IV.ThehistoricalexperienceoftheaccountingthoughtsintheRepublicofChina

Firstandforemost,thesystematization,standardizationandlegalizationofaccountingplaythesecurityrole.Frommacro’sangle,perfectingtheaccountingprincipleandsystemcanensuregoodgovernanceandminimizetherisksofimproperconductandcorruption.Frommicro'

sangle,strengtheningtheawarenessofresponsibilityandquantifyingthelegalliabilityalsoeffectivelypreventcompaniesandaccountantsfromcuttingeveryimaginablecorner.

Inthenextplace,practicalityandoperabilitylaidthecornerstoneforthedevelopmentofaccountingtheories.TheneotericaccountingreformmovementimprovedChineseaccounting’theorysystemaswellasmethodsystemandacceleratedtheengagementofthesetwo.Hereafter,surpassingthetraditionalaccountingtheory,thedouble-entrybookkeepingandformulaofdebitandcreditwereacceptedbymostbusinessesmadeagreatdealofprogressesinresearchandapplicationfields.Theaccountingpractices,economyandmanagementlevelshavebeengreatlypromoted.

Inaddition,theexcellentaccountingtalentsareoneofthemainmotiveforcesofaccountingdevelopment.AlargecontingentofaccountingworkersandintellectualsintheRepublicofChinainitiatedandlaidthefoundationforthedevelopmentandprogressofChineseaccounting.Nowadays,thecultivationofaccountingtalentsshouldbeactivelybroughtintothelong-termandnormalizedsystem.Thefavorablepublicopiniontowardsdevelopingaccountingtalentsandtheflowmechanismofaccountingtalentsshouldalsobeestablishedgradually.Thesewillgiveanenormousimpetustothenationalstrengthandthedomesticeconomicgrowth.

Besides,theaccountingcommunicationamongcountries,accountingingoodfaith,accountingeducationandpublicationarealsoimportant.

V.Conclusion

BecauseoftheinvasionofforeignimperialismandtheincompetenceoftheNorthernWarlordgovernment,theaccountingthoughtswererestrictedanddevelopedslowly.ButintheNationalgovernmentperiod,theaccountingthoughtsenteredarapiddevelopment.Thewesternadvancedaccountingthoughtsintroducedbythegovernment,aseriesofaccountingreformmovementslaunchedbypatrioticintellectualsandthefiercedebatesamongaccountingscholarsallpromotedthedevelopmentofaccounting.Whensumminguptheobjectivelawsofthedevelopmentofaccountingthoughts,weshouldlearnfromitsexperience,includingacceleratingtheconstructionofChineseaccountinglaw,strengtheningthecommunicationandcooperation,establishingtheconsciousnessofaccountinghonestyandcredit,andimprovingtheaccountingeducation.

References

[1]A.C.Littleton.AccountingEvolutionto1900.NewYork:

GarlandPublishing

Incorporation,1988.

[2]ManChandMaloo.TheoryofEvolutionofAccountingIdeas.S.