Research On The Accounting Education In The Age Of The Republic Of China

The level of accounting education is one of the main symbols of a nation's economic development, therefore, it has practical significance to study the starting point and the origin of accounting education history in a country. The conclusion of this thesis is that the history of accounting of ancient China is a history of accounting practice while the systematically accounting education started from the age of the Republic of China, which resulted from a series of comparative study, as well as the historical study in terms of the history of accounting, the historical materials on the practices of accounting in ancient China, the fractional result of accounting education in ancient China are studied.The principal part of accounting education in the period of the Republic of China is composed of public-run and private-run accounting education system, which formed the main forces of accounting education, as well as the active driving force of reform in accounting system. The public accounting education was managed by government and run by public colleges, in which systematical and normal higher accounting education were offered and funded by public finance. The selective examination for government accounting officials, the education of institutions and standards, and academic education of accounting in public colleges were the main parts of the public accounting education system. The government of the Republic of China improved the management of accounting by strengthening the management of accounting personnel; raised the social statue of accounting personnel and populated accounting education by selective examinations of accounting and auditing staff of government departments; trained men for accounting profession and improved the standards of accounting by systematical accounting education; reformed the styles of accounting education by conducting training courses to introduce the formulation of accounting book of new style; developed the accounting education and training specialists by establishing state-run colleges and by enhancing...