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）

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

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the study on the accounting thoughts in the Republic of China is propitious to hold the objective laws and historical references of the evolution of accounting thoughts and explore the orientation of the development of future accounting.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 rapidly and accountancy was improved by a large margin. It furthered the thoughts of