The Period Of The Republic Of Formation And Promotion Of The Business Of Accountants (1918-1941)

In the republican state, the rise of public accountants depended on two reasons. First, the western accounting was applied to big businesses and government organizations, which led to a new private accountant group. Their knowledge structure was different from the old one .The public accountants mainly came from the group. Second, the accounting laws system propelled the development of public accountants .The professionals propagate their works by two ways. On one hand, they canvassed for government, so that the protection for the professionals would be laid down by statute. On the other hand, public accountants acted as accounting revolutionaries, which enhanced their professional image. In some certain, their work improved the management and accounting system of Chinese enterprises. Though, the two ways offered more opportunities for public accountants, the challenges were even bigger.