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1、一 寸 光 阴 不 可 轻 0 云南大学云南大学 大学英语大学英语课程论文课程论文 课程课程: : 学术英语学术英语（读写读写） 论文论文题目题目： ( (英英文文题目题目) ) ( (中文题目中文题目) ) 学院学院 专业专业 学生姓名学生姓名 学号学号 班级班级 2012016 6 秋素选课秋素选课 名册序号名册序号 指导教师指导教师 得分得分 2012016 6 年年 1212 月月 一 寸 光 阴 不 可 轻 1 An Analysis of the Accounting Thoughts in the Republic of China Abstract On the basis o
2、f 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 account
3、ing 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 th
4、e Republic of China is propitious to hold the objective laws and historical references of the evolution of accounting thoughts and explore the orientation of the development of future accounting.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 expe
5、rience 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 importa
6、nt 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 thought
7、s 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 一 寸 光 阴
8、 不 可 轻 2 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
9、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 divid
10、es 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. . The basic profile of the accounting thoughts in the Republic of China
11、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 accounti
12、ng 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 account
13、ing 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
14、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 accounti
15、ng. 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 一 寸 光 阴 不 可 轻 3 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 advanced accounting theo
