On The Introduction And Development Of Western Accounting Theory In China

First, the historical background of western accounting introduction; 1., the rise of western accounting.

Western accounting has experienced nearly 700 years' development from thirteenth Century to nineteenth Century.

At the turn of nineteenth Century and twentieth Century, under the profound influence of the industrial revolution, to meet the needs of the development of the capitalist market economy, we set up a complete accounting system for the company's management and operation, taking cost accounting as a foothold.

Accounting practice and theory have begun to move towards the direction of modern accounting.

Before twentieth Century, the center of the development of the capitalist market economy was concentrated in the UK and Western Europe. The accounting techniques in this period were also the most advanced in Britain and Western Europe.

By the early twentieth Century, with the shift of the development center of the capitalist market, the world accounting development center moved from the United Kingdom and Western Europe to the United States.

The development of junior middle school accounting in the 2.20 century.

In China, the bookkeeping technology has just completed the pformation from single bookkeeping to double entry bookkeeping under the constraints of the economic development level and feudal system at that time.

The double entry bookkeeping method developed at that time was "Longmen account" and "four legged accounts".

However, compared with the debit and credit bookkeeping method, they still have many imperfections.

If the organization of account books is not strict enough, the setting of accounting items is not scientific enough, and the account system is not sound enough.

Since the Qing government had long pursued the policy of "closed off the country" and its corrupt and backward feudal bureaucracy, after being reduced to a semi colonial and semi feudal society (after the Opium War of 1840), it was far behind the western countries in politics, economy, culture, science and technology.

Therefore, the "Chinese accounting" is far behind the "western accounting" is inevitable.

Two, before the founding of new China, the introduction of the western accounting history is 1..

By the end of the Qing Dynasty, a number of young scholars returning from Japan had introduced western style accounting into China and spread them.

The works and discussions in this period included the publication of Cai Xiyong's legacy, the serial booklet, which was published in 1905. This is the first monograph on the introduction and research of Western bookkeeping (double entry bookkeeping) in China.

In 1907, the publication of bank bookkeeping jointly compiled by Xie Lin and Meng Sen became the second accounting books that systematically introduced the Western double bookkeeping system after China's serial booklet.

Since then, Xu Yongzuo, Pan Xulun, An Shaoyun, Zhao Xiyu, Xi Yushu, Zhu Guozhang and other accounting scholars have systematically introduced the introduction of western accounting theory and thought.

In 1933, the Journal of accounting and Lixin Accounting quarterly were published in Shanghai, and published the "Li Xin accounting series", which further disseminated western accounting theories and methods.

From 1920s to 40s, due to the fact that some famous scholars have studied in the United States, the western accounting academic works plated and introduced are mostly in the United States, while in other countries less.

Among them, American Accounting theorist Payton (W.A.Paton) and Littleton (A.C.Littleton) Co authored the introduction of An Introduction to Corporate Accounting Standards, introduced by Pan Xulun to China, which has a profound impact on China's accounting theory and practice.

From 1930s to the end of 40s, accounting books written by Chinese accounting scholars began to appear.

Generally speaking, the quantity is small and the quality is not high, but there are also many excellent works, such as An Shaoyun's outline of accounting and intermediate accounting outline, which are selected in English.

2. practical aspects.

At the end of the Qing Dynasty, despite the introduction of Western bookkeeping by a few enterprises, patriotic scholars began to use "western style accounting" to improve "Chinese accounting". However, the improvement at that time had considerable limitations.

During the period of the national government, through the struggle for accounting reform and reform and its improvement and reform plan in 30s, by 40s, both government accounting and corporate accounting have made some progress in innovation. However, because of the gradual corruption of the national government's political and organizational systems, and finally to the point where it can not be reached, the accounting reform carried out by the patriotic intellectuals at that time will inevitably become a mere formality.

Three, after the founding of new China, the introduction and research of western accounting and the attitude of academia to western accounting 1..

Since the founding of new China in 1949, great changes have taken place in China, and our economy has entered a new period of development.

But the attitude and evaluation of western accounting theory has gone through a tortuous development process in China's accounting field.

In the first thirty years after the founding of the people's Republic of China, because of the influence of the accounting class viewpoint, the academic circles basically criticized and rejected western accounting, such as borrowing double entry bookkeeping as a way for capitalists to cheat workers.

From the end of the 70s, the situation has changed significantly from the total negation to criticism, reference and utilization.

Ge Jiashu, a famous accounting scientist, wrote in 1980 that "the theories and principles and procedures of accounting experts put forward by capitalist countries can not be considered only applicable to the capitalist system, only to meet the needs of the bourgeoisie. It should be said that it is of reference value to our enterprises, and it is necessary and possible to study and draw lessons from it."

From 80s, our country adopted a prudent attitude towards criticism and absorption in absorbing and borrowing western accounting theories and methods. However, in the later stage, a few young and middle-aged accounting scholars took a basically accepted attitude.

It is considered that accounting is highly technical and the accounting theories and methods that western countries can use is also applicable to China.

By the late 90s, there were not only many people in the accounting circle, but also some people at the top of the government hold this view.

However, the mainstream of the accounting profession still acknowledges that the western accounting theory has reasonable components and contents. It advocates that we should critically absorb and learn from western accounting, establish an accounting theory system with Chinese characteristics, and explain and guide our accounting practice.

2., the phasing characteristics of accounting introduction and research in the West.

Since the introduction of western accounting theory in the first thirty years after the founding of the people's Republic of China, it only shows the characteristics of 80s and 90s.

In the whole 80s, the introduction and research of western accounting in China generally presented the following characteristics: in the first half of the 80s, the introduction of western accounting mainly manifested in three aspects: first, introducing some important western accounting theories and methods when reconsidering western accounting; two, focusing on the introduction and introduction of textbooks and practical data on western accounting, and few books on theoretical and academic values; three, systematically comparing Chinese accounting with western countries' accounting, creating a precedent for China's comparative accounting and enriching the contents of international accounting.

In the second half of the 80s, our country explored and studied western accounting deeply. The emphasis of introduction and introduction has shifted from general textbooks to theoretical monograph, and the quality and level of research results have also been greatly improved.

The monograph of plation and publication in this period mainly includes: Elton.

S. Henry's theory of accounting, Bache Al's accounting theory co authored by Brown and Johnston, Eric.

G. Fran Holtzman's "human resource management accounting", A.C.'s theory of accounting structure, Paul.

Garner's evolution of cost accounting, Michael.

Chatfield's "history of accounting thoughts", D.J..

R.'s "Introduction to management audit" and so on.

This shows that the accounting profession in China is no longer satisfied with the general knowledge of accounting in the west, but has turned to the study of academic books with strong academic theories. Chinese scholars have begun to apply the western accounting principles to the study of Chinese accounting problems.

At the same time, accounting scholars in China continue to make unremitting explorations and efforts in western accounting, and have written many books describing western accounting and auditing, including: "inflation accounting" and "basic concepts of accounting" compiled by GE Jia Shu, "modern foreign auditing" edited by Xing Junfang, "western financial accounting" compiled by Zeng Zi Jing, "western accounting" written by Lu Yan Gang, "western accounting history" compiled by Wen Shuo, "Western auditing" compiled by Lin Zhijun and Su Xijia, etc.

The characteristics of the introduction and research of western accounting theory in 90s were mainly manifested in the following aspects: first, although the plation works in 90s had been significantly reduced, the accounting profession began to understand western accounting in an all-round way. It not only continued to introduce the accounting theories and methods of the English speaking countries represented by the United States, but also began to systematically introduce the accounting theories, methods and institutional background of the continental European countries.

Two focuses on the introduction of international accounting standards and some new areas of foreign accounting.

The three is the convergence of accounting and international practice in China. The accounting terms in western countries are gradually integrated into accounting in China. Meanwhile, compared with 80s, plation works have been significantly reduced.

Four is the beginning of the introduction of western scholars' accounting research methods.

In this period, empirical research methods, behavior research methods and case study methods were introduced to China.

Five, there are still many scholars in China writing books about western accounting, including: "unitary financial accounting" written by Lin Zhijun, "western financial accounting" written by Qianlong, "modern western financial accounting theory" written by Ge Jiashu and Lin Zhijun, "international audit" compiled by Li Bao Zhen and Hao Zhenping, "world audit history" compiled by Wen Shuo, "Introduction to Western management audit" and "western financial accounting", "international management accounting" written by Yu Xuying, "western financial management" compiled by Wang Qingcheng and Wang Huacheng, "international accounting" compiled by Chang Xun, and "accounting theory" compiled by Qian and Qian. To talk about

Four, the prospect of western accounting research in the future. In view of the fact that China's accounting theory level, especially the basic accounting theory level, is still lagging behind the United States and most western countries as a whole, so in the coming twenty-first Century, the research work of western accounting and auditing should be pushed forward, especially in the theoretical research of some frontier branches, such as the research of accounting research and the construction of accounting theory system.

Through these researches, exchanges and studies, we constantly absorb the most advanced research achievements in the west, develop on the basis of absorption, establish a set of accounting theory system with Chinese characteristics and inherent consistency, guide our country's accounting practice work, make China's accounting theory and practice work to the forefront of the world, and make the accounting cause contribute to the promotion of socialist economic construction.