| Science and technology are the motive force to promote social progress,economy is the basis to support social development,and culture is the sharp weapon to occupy the commanding heights of society.Since the reform and opening up,China’s accounting norm system has been constantly changing.In the 1980 s,China’s accounting norm system mainly focused on the improvement of accounting system.After entering the 1990 s,with the deepening of reform and opening up,China began to learn the advanced international accounting norm system,from 1993’s "two systems" to 2000’s Enterprise Accounting System,By 2006,39 new accounting standards and 48 auditing standards for certified public accountants were issued in the Accounting System of Enterprises.The internationalization of the accounting standard system of our country is getting higher and higher.In recent years,the rapid development of science and technology requires us to look directly at the great impact of modern means such as big data,intellectualization,mobile interconnection,cloud computing,Internet of Things,block chain on accounting.The development of economic transformation has accelerated the magnificent turn from traditional financial accounting to management accounting.Cultural self-confidence requires that accounting standard system fully draw on the advanced international experience while showing China.Characteristics.Therefore,learning from advanced international accounting management experience and inheriting our excellent accounting management tradition is a wise choice to improve our accounting standard system.During the Anti-Japanese War,our Party led revolutionary armed forces such as the Eighth Route Army and the New Fourth Army to wage an arduous struggle against Japanese imperialism,mobilizing the masses politically and strengthening the people’s strength,persisting in guerrilla warfare,mobile warfare and protracted warfare militarily,and in economic terms adhering to "self-reliance and adequate food and clothing".After eight years of arduous anti-Japanese war,we have won an all-round victory in the war and accumulated rich experience in political,military and economic management for the complete liberation of New China.Systematic understanding of the process of accounting work in revolutionary base areas during the war years,learning from the experience and lessons of the revolutionary predecessors in carrying out accounting activities and formulating accounting system,plays an important role in building accounting in the new era of socialist powers and realizing the great rejuvenation of the Chinese nation.In 1937,Japan invaded China in an all-round way.In order to resist the invasion of Japanese imperialism,the Kuomintang and the Communist Party joined hands again to form a national united front against Japan.The Chinese Workers and Peasants Red Army led by our Party was reorganized into the Eighth Route Army and the New Fourth Army of the National Revolutionary Army.At the end of August 1937,all the 115,120 and 129 divisions of the Eighth Route Army headed to the Shanxi Front.Under the strong leadership of our Party,Jin-Cha-ji,Jin-Sui and Shanxi-Hebei-Shandong-Henan revolutionary bases were established successively.Shanxi quickly became the front position of the anti-Japanese armed forces under the leadership of our Party and the command center of the three main battalions of the Eighth Route Army and the headquarters of the Eighth Route Army.During the arduous war of defending the country,the army and the people in the base areas united to defend the enemy,and established an indelible historical merit for the liberation of the Chinese people.Taihang Revolutionary Base is a part of Shanxi,Hebei,Shandong and Henan Revolutionary Base,the core area of Shanxi,Hebei,Shandong and Henan Revolutionary Base,the headquarters of the Eighth Route Army and the headquarters of the 129 Division of the Eighth Route Army led by Deng Xiaoping Liu Bocheng.Taihang Revolutionary Base is still the first place to shoot the Chinese People’s Liberation War.In July 1947,Liu Deng’s army set out from here,crossed the Yellow River,marched into the Central Plains,and swung all the way south.Aterial supply is a necessary condition for the victory of the revolutionary war.In the war years,in order to counter the Japanese aggressors and resist the reactionaries of the Kuomintang effectively,the revolutionary base areas should not only enhance military strength,strengthen political construction,but also attach importance to economic development.Politics is the leader of military and economic,military is the guarantee of politics and economy,and economy is the basis of politics and military.At the beginning of the Anti-Japanese War,the revolutionary base areas adopted the economic policy of "striving for foreign aid and restoring the people’s power".After entering the stage of war stalemate,the Japanese army increased its military sweep and economic blockade of the revolutionary base areas.At the same time,the Kuomintang reactionaries continued to increase friction,creating a "Southern Anhui Incident" that shocked China and foreign countries,and stopped the financial allocation to the revolutionary base areas and the military supply to the Eighth Route Army and the New Fourth Army.In order to persist in the overall victory of the War of Resistance Against Japan,the Central Committee of the Communist Party of China has put forward the economic construction policy of "developing production,guaranteeing supply" and "working on one’s own,enriching clothes and food",demanding that "while working,production should be linked with work".The revolutionary base areas launched a vigorous mass production campaign,which laid a solid foundation for the overall victory of the War of Resistance against Japan.In economic construction,we should not only adhere to open source,but also pay attention to saving money.We should increase income and save expenditure.Scientific guidance of production,increase revenue and save expenditure,accounting work is an indispensable step.Under the arduous war environment,the revolutionary base areas actively strive to carry out accounting work,constantly improve the accounting system,improve accounting organizations,train accounting talents,and strengthen the accounting team,which has played an important role in the smooth development of economic construction in the revolutionary base areas."Wood is straightened by rope,while gold is beneficiary." In order to maintain the normal order of economic work and ensure the smooth implementation of the Party’s policies and the normal development of accounting work,it is necessary to formulate rules and regulations on accounting and auditing in accordance with relevant laws,decrees and policies in wartime.The construction of accounting system is the basis of carrying out accounting audit work well,which guides accounting and audit activities effectively.From the historical point of view,this paper systematically collates and combs the construction of accounting and auditing system in Taihang revolutionary base area,summarizes the experience and lessons of meeting and auditing work in Taihang base area,in order to provide reliable reference for the construction of meeting and auditing system and the development of accounting and auditing work in Taihang revolutionary base area.Academic circles at home and abroad have made little research on accounting work in revolutionary base areas.In March 2014,Professor Zhao Lisheng set up the research group of Accounting Development Research in Shanxi Revolutionary Base Area,and started the research on accounting work in Shanxi Revolutionary Base Area.In October 2015,the research on Accounting Development in Shanxi Revolutionary Base Area was listed as a general subject of accounting research by the Ministry of Finance.Members of the research group moved around archives in Shanxi Province,libraries and memorials,carried out systematic data collection,excavation,analysis and collation actively including Taihang Revolutionary Base(Shanxi part of ShanxiHebei-Shandong-Henan Revolutionary Base),Taiyue Revolutionary Base(Shanxi part of Shanxi-Hebei-Shandong-Henan Revolutionary Base),Beiyue Revolutionary Base(Shanxi part of Jin-Cha-Ji Revolutionary Base)and Northwest Shanxi Revolutionary Base(Shanxi part of Jin-Sui revolutionary base area)Four parts.It took more than three years to complete the collection and collation of historical data in August 2018,and formed the final academic research report,which was checked and accepted by the Ministry of Finance in November 2018.This paper mainly studies the construction of auditing system of Taihang Revolutionary Base during the Anti-Japanese War and the Liberation War.The time span is from July 1937 to October 1949.The research contents include financial and grain accounting system,organ affairs accounting system,cost accounting system and auditing system in Taihang Revolutionary Base.The full text is divided into seven chapters: the first chapter mainly introduces the research background,content,structure and method of the paper;the second chapter mainly introduces the development process and strategic position of Taihang Revolutionary Base;the third chapter mainly studies the financial and grain accounting system of Taihang Revolutionary Base;the fourth chapter mainly studies the accounting system of organ affairs of Taihang Revolutionary Base;the fifth chapter mainly studies Taihang Revolution.The sixth chapter mainly studies the audit system of Taihang Revolutionary Base;the seventh chapter mainly introduces the historical contribution and Inspiration of accounting and auditing management in Taihang Revolutionary Base.The innovation of this paper is mainly embodied in four aspects: research direction,research content,literature sources and research methods.The research direction breaks through the traditional horizontal comparison between China and the West to study accounting,but from the perspective of historical inheritance vertically;the research content chooses accounting system in Taihang Revolutionary Base during the War of Resistance Against Japan and the War of Liberation,which seldom involves research in academic circles,and fills in the blank of accounting system research in this period in Chinese accounting history circles;all the research documents are from archives and museums.Most of the first-hand raw materials collected and excavated by museums and memorials are first published in academic circles.In view of the particularity of the research object,this paper mainly adopts the methods of field investigation,literature research,experience summary,descriptive research,historical research and crossdisciplinary research to scientifically study these original ecological historical materials.Screening,sorting,sorting,analysis and summary.This paper takes two years from beginning to writing,In view of various reasons,the remaining historical documents are very limited,some of which are confined topolitical factors and are not open to the public.In addition,the author has insufficient historical knowledge and military knowledge reserves.He does not have a good understanding of the historical background,social background and the complex social relations in the Revolutionary War era.The Perspective of observing the problems is not comprehensive enough to analyze the problems.There are still some shortcomings in methods and abilities.Therefore,although I have devoted myself to my best efforts,there are still many problems in this paper.I sincerely hope that teachers will not hesitate to give advice.I will devote myself to studying and modifying the research results modestly so as to make the research results more rigorous,so as to inspire and draw lessons from the new era of accounting reform and development. |
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