| If the accounting is out of order, the country will be out of order. If we want to administer a country, we must administer the accounting. The more rapidly the economic develops, the more important the accounting is. Since China’s reform and opening up, accounting reform in our country has made great achievements. China’s accounting and international accounting contact more and more closely and gap is more and more small. The International convergence of accounting has been set.On the background of economic globalization, Internet+, knowledge explosion, interdiscipline and rapid changes in technology, the task of accounting is getting heavier and heavier and the challenge for the accounting work is getting more and more serious. On the basic of transverse comparison, accounting reform how to conduct a longitudinal comparison by the development of accounting is an important way. Thus we can offer advice to accounting reform from a historical perspective.On the period of Anti-Japanese War, in order to effectively resist the invasion of Japanese imperialism, our party has established the Jinchaji, Jinsui and Jinxibei revolutionary bases in North China and become the main strategical base. Taihang revolutionary base is part of the Jinjiluyu revolutionary base areas and is the eighth route army headquarters. In a sense, Taihang revolutionary base is the cradle of military industry and public economic work of our party.In order to summarize historical experience of our party’s leading accounting work and explore the inherent law of accounting work, 《The study of Shanxi revolutionary base’s accounting)) approved by the ministry of finance in 2015 national accounting research topic. In December 2015, the 9th Accounting History Conference of the Accounting Society of China approve "The revolutionary base areas and the new China accounting development" as the theme which proves theorists pay careful attention to the study of revolutionary base. A growing number of scholars review the inner link between the political, military and economic in different historical stages of development. They use the position of historical materialism to explore the law of the history development and provide a lot of valuable lessons for contemporary accounting reform and development.The paper takes Taihang revolutionary base as the main research scope and accounting work in base areas as the main line, In the study, the writer uses the field survey method, literature research and interdisciplinary research methods to tease the development vein of Taihang revolutionary base’s accounting. After more than two years in the process of thesis writing, the writer invests more than 10 revolutionary base site in Shanxi, interviews more than 20 senior revolutionaries and collect more than 50 words. On this basis, the writer selectes the representative Taihang industrial company (Public sector units accounting) and financial and food’s accounting (Financial budget accounting) as samples to study. Paper is divided into six chapters:Chapter One:Mainly introduces the research background, research content, research methods and research framework of this paper. Chapter Two:The developing course and strategic position of Taihang revolutionary base. Chapter Three:The accounting work organization and management system of Taihang revolutionary base. Chapter Four:The accounting system of Taihang revolutionary base. Chapter Five:The accounting assumptions and accounting method of Taihang revolutionary base. Chapter Six:The historical contribution of taihang revolutionary base’s accounting work.The innovation of this paper lies in:On the basic of collecting materials, the writer teases the development vein of Taihang revolutionary base’s accounting and reproduces Public sector units accounting and financial budget accounting’s general view. The paper come up with that accounting work of Taihang revolutionary base establish our party’s leading accounting work’s basic principle, lies the foundation of new China accounting work and cultivate a large number of accounting professional talents and economic management cadre for New China.By studying the history of accounting development of the revolutionary base areas and summarizing up the characteristics of the accounting work and experience, we can know and master the law of development. Taking history as a mirror, it is not only fill the blank in the research of the history of accounting in our country to some extent, but also help people to learn from experience and provide ideas for the realistic problems of the accounting work today. The work is of great meaning for improving accounting management at this stage.Because the author theoretical level is limited and revolutionary base’s accounting research is a blank sheet of paper, adding to limited direct model reference literature, although the writer makes a strenuous attempt with the help of the teacher and the classmates, the results also cannot be satisfactory. In future, I will make further efforts to collect and excavate historical materials. Otherwise, I will make more comprehensive and systematic analysis research using scientific means and methods to contribute more for prospering accounting science and serve economic growth. |
