Study On Accounting System Of Nanjing National Government Period

The period of the Republic of China is the traditional accounting system in ancient China and the west in modern times,combining the accounting system of China's accounting system in this period to form,combined with the characteristics of both the Chinese and western accounting,the characteristics of China's accounting system,during the reign of the Nanjing national government is more bright,modern China's accounting system is finally formed during this period,accounting system of Nanjing national government during the reign of system research,help to accurate grasp of the development of modern Chinese accounting system and accounting system in the objective laws of evolution in modern China,It can provide a useful historical reference for the development of contemporary Chinese accounting system.The ancient Chinese accounting system originated from the western Zhou dynasty and reached its first peak in the tang and song dynasties.In the Ming and Qing dynasties,the ancient Chinese accounting system reached its peak.The development of accounting system at the end of Qing dynasty was the starting point of the development of modern accounting system in China.To understand the development of accounting system at the end of Qing dynasty is to understand the historical background of the development of accounting system in the Republic of China.Of the accounting system of Nanjing national government period,the construction of the accounting system of modern China in an important period,during this period the construction of China's accounting system is still learning from the west advanced accounting system,the reason mainly has two points: the existing accounting system in China fall behind;China's economy is controlled by western powers.Therefore,from the period of Beiyang government,China learned from the west,established its own accounting organization,formulated accounting laws and improved the original accounting methods.Later,the Nanjing national government also built and improved the accounting system from the above three aspects,promulgated new accounting laws,established new accounting organizations,and further improved accounting methods.Accounting law of the Nanjing national government period construction hasreached the level of specialization,the newly established accounting organizations and accounting system has provided the organizational safeguard,more complete accounting method and can guide accounting workers work more efficient.About the operation of accounting system in Nanjing national government period,there are official institutions accounting system operation and folk accounting system of the two kinds of difference,official institutions accounting system is the most representative is known as "four" road,ship,power politics and postal four state-owned enterprise accounting system,accounting systems of modern folk operation is best the accounting system of private banking,in addition,subject to the political and economic situation at that time,the new type of accounting system was not popularized across the country,and regional differences existed between regions.Construction of accounting system of Nanjing national government period,has its own distinctive features,first of all to establish accounting organizations during this period has more independence than ever before,the second is more professional accounting law,the last is to use the accounting method is more scientific and reasonable.