Review Of The Accounting Method Of China Accounting Forum In Twentieth Century

Twentieth Century is a century of great changes in China's political, economic and cultural fields. It is also a century of great changes in accounting in China.

Although accounting has existed in China for three thousand years, until the eve of twentieth Century, accounting books were not published in China. So far, some accounting methods (such as four columns, Longmen accounts, lame accounts, four legged accounts, etc.) have long existed in our country. They can only stay between teachers and disciples. They lack communication and can hardly be improved, thus forming a situation of "store by themselves and take their own affairs" (Wang Jianzhong, 1988).

Until the early twentieth Century, a book that spread Italy's double entry bookkeeping started the introduction of foreign accounting methods.

Before and after the 20s of last century, the publication of accounting journals in China has provided the garden for discussion of accounting problems.

From then on, accounting academics began to attract attention and attracted countless accountants to participate in writing or discussion.

In the last century, there are many debates on the accounting issues in China, including the number of participants, the number of papers and the heated debate.

In particular, the number of self created bookkeeping methods and the existence of various accounting methods coexist for a long time, which are not seen in other countries in the world.

Today, despite the fact that the debate on bookkeeping has become a thing of the past, we are trying to record this unforgettable history simply because of the preservation of accounting history.

However, due to the restriction of the possession data and the limitation of the author level, the readers should be supplemented and corrected.

It is unbelievable that the first accounting work in China came from the hands of a professional diplomat at the end of Qing Dynasty.

"Cai Xiyong's" book of links "has broken the day for China's accounting academic works.

(Yang Shi exhibition, Cai Xiyong, 1850-1897), a native of Longyan, Fujian, who graduated from Tongwen hall in Guangzhou for six years and was good at English. He served as an interpreter of the Embassy in the United States and returned to Guangzhou for an internship as a teacher.

Later, Cai Xiyong was appointed by the governor of Guangdong and Guangxi and Zhang Zhidong, governor of Huguang, as a member of the Westernization Bureau. He was also ordered to organize the new industries such as Hanyang iron works, Hubei gun factory, weaving Bureau and so on.

With its solid foundation of foreign language, Chua has always had a lot of opportunities to deal with foreigners and contact with western culture, especially for the loan double entry bookkeeping which was popularized in the west at that time. It is the idea of introducing and promoting this advanced accounting method to the Chinese people.

From research to writing, after several years of cold and heat, the book was finally written.

But when he was born, he failed to pay it, and after his son Cai Zhang went to Japan to investigate, he revised the whole book, and the serial booklet was published in Hubei Guangxu thirty-one (1905).

The book "chain booklet" is modeled on the principle of borrowing and accounting in Italy, and it seeks to "take the central plains into consideration".

Therefore, the book plates the account debtor into the "receipt" and plates the lender into "deposit and payment".

The main point of its bookkeeping is: "where goods come in and out of my hands, there must be a place to go, and I should collect the money and pay it, and then I shall pay it", thereby forming a chain of receipts and payments, and the result of receipt and payment must be linked to the result of the deposit.

There are instances in the book that use the traditional account book format and writing style of Chinese bookkeeping to form the "account book", thus naming the serial booklet.

Due to the limitations of conservative thought and social environment at that time, the book failed to receive due attention after publication.

In 1907, my Japanese scholar Xie Lin and Meng Sen published the book "bank bookkeeping" in Tokyo, which is the second accounting book after China's serial booklet.

Combined with banking business, the book introduced the loan and credit bookkeeping method to China, and used western style account books and cross writing methods, using Arabia digital bookkeeping to enable the Chinese people to see the true face of Western bookkeeping for the first time.

These two books have been published for more than 90 years since the end of the last century. It is hard for scholars later to see the original works.

In order to make the treasures of "the only existing treasure in the sea" not to be obliterated, in 1997, the famous accountant, Yang Shi exhibition, who died in 1997, finally compiled the two publications in the early twentieth Century, together with the doctoral dissertation "intangible assets" written by the predecessor of the accounting profession in 1926.

This is of far-reaching significance for preserving Chinese accounting history and promoting Chinese accounting culture.

Two, improved Chinese Bookkeeping and Western bookkeeping debate in 30s of last century, is the beginning of our accounting field debates on accounting methods.

The focus of the debate is the introduction of Western bookkeeping.

Or is it improved on the basis of traditional Chinese Bookkeeping?

The representatives of both sides were Shanghai's famous accountants: Pan Xulun (1893-1985) who advocated the introduction of Western bookkeeping. He studied in the United States in the early years and earned his doctorate in economics.

After returning to China in 1924, he taught at Southeast University and Jinan University, and founded "Pan Xulun accounting firm" in 1927. He renamed the "Li Xin accounting firm" in the following year, and opened "Lixin Accounting School" and "Lixin Accounting College". Publishing and issuing Li Xin accounting quarterly and Lixin accounting series have made outstanding contributions to China's accounting profession, especially the introduction of Western bookkeeping and the innovation of China's accounting.

Another is Xu Yongzuo (1891-1959), who persistently promoted the improvement of Chinese bookkeeping. He studied in the Department of economics of Shanghai Shenzhou University in early years. After graduation, she worked in Tianjin Bank of China and Shanghai commodity exchange. In 1921, she founded the "Xu Yongzuo accounting firm". She published and distributed accounting miscellaneous records and monograph, set up an accounting training class, and set up accounts, auditing and training accountants for thousands of industrial and commercial enterprises.

This debate was initiated by Xu Yongzuo, who was published in the book "general introduction to Chinese Bookkeeping" by the government of the Republic of China (followed by examples of improved Chinese Bookkeeping cases, improved Chinese accounting problems and improved Chinese Bookkeeping origins and chapters), which immediately caused the censure of the main members of Lixin Accounting firm. Pan Xulun has published a series of papers such as "Xu Yongzuo Jun Shu" to discuss "improved Chinese Bookkeeping", Gu Zhun's comment on Xu Yong's "improved Chinese Bookkeeping", and Qian's spattering of Xu Yongzuo's "improved Chinese Bookkeeping" criticism, and questioned and criticized the contents of the improved Chinese bookkeeping.

Later, there was a heated debate on the publications of both sides, each fighting directly or indirectly for the accounting method that he advocated.

In the discussion of this issue, the reformers headed by Xu Yongzuo thought that although there are many problems in Chinese Bookkeeping: for example, there is no certain organization in account books, there are not certain subjects in bookkeeping, bookkeeping is simple and postage is complex, bookkeeping units are messy, households are not clear, no multi column bookkeeping is adopted, etc., but they can be improved by reference to the principle of double entry bookkeeping in the West.

The reform school headed by Pan Xulun (Guo Daoyang, 1988) believes that the improvement of Chinese bookkeeping is only an expedient measure and can not solve the problem completely, because Chinese bookkeeping is unscientific and progressive. Only the double entry bookkeeping method (Western bookkeeping) is scientific and progressive. From the development trend, Chinese Bookkeeping must be replaced by Western bookkeeping.

Soon after the outbreak of the war of resistance against Japan, the publication of the two sides pause and the dispute was temporarily stranded. But the two big accounting firms still carry out different accounting methods according to their opinions.

Until the eve of liberation, most of the enterprises in China used the debit and credit bookkeeping method for large enterprises. The improved Chinese Book reporters were mainly medium-sized enterprises, while some small factories and small stores used some improved Chinese Bookkeeping, some of them still used the single account method.

However, from the selection of teaching materials to the teaching course, the accounting department of the higher commercial colleges and universities only talked about the method of debit and credit.

Professor Guo Daoyang, a famous accounting historian in China, has a detailed account of this history in his book "Chinese accounting history manuscript" and made a fair evaluation: "the reform or improvement of Chinese accounting competition in 1930s is the most influential accounting academic discussion and communication in the history of accounting development in China. It is an important effort of our older generation of accountants and scholars to revitalize China's industry and improve China's accounting backwardness. It is also an important sign of the initial progress of China's accounting science."

The dispute between the three accounting methods, the accounting method of receipts and payments and the method of debit and credit bookkeeping (1) the continuation of the accounting method dispute in New China.

Less than half a year after the founding of new China, the Shanghai Ta Kung Pao published two papers in January 1950 and March, including the application of its bookkeeping principle bookkeeping and the application of its bookkeeping principle bookkeeping, which advocated "keeping accounts in accordance with the payment relationship of currencies"; in other words, based on cash receipts and payments, accounting was based on the concept of real cash receipts and cash receipts and payments (pfer accounts).

That is the subsequent cash payment bookkeeping method.

The author asserts: "our inherent accounting method is not only national, popular, but also more scientific.

On the contrary, foreign borrowing and accounting is certainly not national, not public, and it is not scientific enough.

The above two theories aroused strong arguments, but at that time there was no special accounting journal that could provide the garden for readers to discuss.

It was not until January 1951 that the new accounting was published. At that time, An Shaoyun, director of the Department of accounting system of the central finance ministry, said in a note on the accounting method published in this article: "there are two general accounting methods in China: one is the debit and credit bookkeeping method, the other is the double bookkeeping principle; the other is the accounting method, which is the bookkeeping method advocated by Mr. Zhang Nai and Xu Yongzuo accountant.

One is new, foreign, one is old, and China is inherent.

Which one is good, that one is not good, different opinions, until now still can not be solved......

Which is better or worse, needs further study. "

This is a green light for the continuation of the accounting method in the new China.

In February 1951, "new accountant" published the book "Discussion on Mr. Zhang Nai's receipt and payment bookkeeping method" written by Zhang Dao Chuan and Zhu Jiazhen. The author thinks that the viewpoint of the payment and account keeping method focuses on the "cash view", while the view of the debit and credit bookkeeping method focuses on the "financial viewpoint".

After comparing and analyzing some examples, it is pointed out that the "cash view" is one-sided and subjective: the "financial viewpoint" is comprehensive and objective.

Therefore, the debit and credit bookkeeping method is more scientific and progressive than the accounting method.

The editor of the new accountant put a note in front of this paper, hoping that this article will be an introduction, and will cause all parties to participate in the discussion.

(two) a wide variety of accounting methods have been introduced.

In February 1951, "new accounting" published the "four accounting methods of receipts and payments I know" in February 1951. After that, the new accounting and the industrial accounting in 1952, the enterprise accounting published in 1959, and the "accounting" published in 1964 (all of the above magazines were stopped by the former and later issued), and even the magazines and other newspapers and periodicals published in 1979, such as finance and accounting, were intermittently presented with new accounting methods.

We have received more than ten kinds of receipts and payments in our current income collection.

In so many accounts receivage, there is a single account or double entry account. Some names are different from reality, and some of them are different in real names.

But in so many accounts receipts and accounting methods, some of them are more influential. Some of them are widely used. Others are only short-lived, and some of them are used for a long time.

Three of the following are selected as follows: 1, cash receipt and payment: the cash payment bookkeeping method is characterized by the fact that cash is used as the bookkeeping entity, and the incomplete accounting method is used to specify the bookkeeping direction. It is also the development of the inherent "lame ledger" in China.

The improved Chinese Bookkeeping introduced by Xu Yongzuo in this paper and the method of account receivption and bookkeeping advocated by Mr. Zhang Naiqi are basically attributable to this category.

Before the founding of new China, many industrial and commercial enterprises adopted it.

Since 1949, banking system, supply and marketing cooperative system, public institution and many industrial and commercial enterprises have adopted it. The initial production team of the people's commune also used the cash payment bookkeeping method.

2, property receipts and bookkeeping: the ninth edition of "economic research" published in 1962, Yan Bochen, He Guangyu and Lv Boyan wrote a book on the accounting method, first put forward the concept of "property receipts and payment bookkeeping".

Two years later, they were in "accounting" in 1964.