The Research Of Xinjiang's Accounting System In The Republic Of China

Accounting is a kind of management of economy appliance about reflecting and supervises process of production. The aim advance economic effect of enterprise and to enforce economic management to build an information system of economy. Although it obey to range of economy, but it may be have important impact on politic, society, during applying it.Whether past or present, accountant in whole nation system play a decisive role. The Republic of China Xinjiang accountant is well development in the period, Xinjiang is also the period of in inherits the past history of the accountant, therefore ,the accountant of the Republic of China Xinjiang has a history of research and practical significance. This is accurately the main purpose of the paper.This article includes four fields as follow. The first part outline in the socio—economic situation in Xinjiang during the Republic of China, the second expounded summarize of accounting during the Republic of China , the third expounded the type of accounting during the Republic of China in Xinjiang , the last detailing the Xinjiang accounting and the characteristics of the socio-economic influence during the Republic of China.Based on the literature of method as the basis, statistics, primordial accounting voucher. Historical material as a guide. The integrated use of history, economy, sociology, statistics, Accounting and other ways of combining .the use of large file and primordial accounting voucher, research in Xinjiang during the course of the development of accounting system from multi-angle.The paper concluded that Xinjiang's accounting is development of step is light that the inland, the accountant showed its unique characteristics, on the one hand, the Republic of China Xinxiang's accounting overcome the character of lag and complicated, and to fit the economic development of Xinjiang, and promote integrated progress of society, to appear modern character, on the other hand, since the social turmoil during the Republic of China Xinjiang, unsteady of political situation, and weak of the economic basis, these factors badly hinder the modern process of Accounting, and emerge all kinds of shortcomings, showing the character of its backwards.