What does the historical development of accounting tell us about modern accounting education

The impact of modern historical development on the development of accounting in China

Abstract: By analyzing the chronological events and the development of accounting, we propose solutions to the problems that have arisen, and at the same time, prevent the problems that may arise. Enhance the sense of historical mission, we are now creating history every day, better responsible for themselves, their children and grandchildren and society. It is important to realize that "the future is like the present to the past." Key Words: World War I World War II Pan Xulun Scientific and Technological Revolution I. 1494 - Late 1940s Modern Accounting In the late 19th and early 20th centuries, China underwent a dramatic change. The Hundred Days' Reform,, the Sino-Japanese Sino-Japanese War, the Xinhai Revolution ended feudal rule, the May Fourth Movement erupted, the Chinese ****production party was founded, and the Revolution emerged. Influenced by these historical events, modern accounting in China to develop rapidly, Western-style bookkeeping in the Chinese bureaucratic capital of modern industry, transportation, financial enterprises in the application of Chinese accounting to improve attempts, which also includes 1901 (Qing Guangxu 27 years) "Guangxu Accounting Tables" published in 1905 (Qing Guangxu 31 years) "chain of accounts published in 1907 (Qing Guangxu) In 1905 (Qing Guangxu XXXI), the Lianhuan Bookkeeping was published, and in 1907 (Qing Guangxu XXXIII), the Bank Bookkeeping was published. These formed the beginnings of modern accounting in China. In 1914 (the third year of the Republic of China), the Accounting Law was enacted under the Beiyang government. In the students returned from studying abroad to promote the national government's "Accounting Law" came into being, the law *** divided into 10 chapters of 1 hundred 2107 articles, the accounting system is very detailed, of which Chapter 3 for the accounting entries, Article 4104 stipulates that the accounting entries should be used to determine the realization of the matter of both receipts and payments and accruals for the object. A large number of scholars educated in Western accounting theory began to translate and write a large number of accounting works, which both introduced and evaluated Western accounting thought and reflected on and criticized traditional Chinese accounting thought. Through the study and reference to Western accounting theory, the Chinese accounting profession changed the state of accounting thought without a common language in the past, and gradually accepted the internationally accepted accounting paradigm, which made the accounting Through studying and learning from Western accounting theories, the Chinese accounting profession has changed the past state of accounting thought without a common language, and gradually accepted the international accounting paradigm, which makes the dissemination, teaching and application of accounting more convenient and standardized, and initially establishes the theoretical system of Chinese accounting. Among them, we have to mention the father of Chinese accounting, Mr. Pan Xulun, who returned to China in 1924 after completing his studies, and successively served as the Dean of Academic Affairs and Accounting Department of Shanghai University of Commerce and the Dean of Business School of Shanghai National Jinan School, etc., and made great efforts to introduce and teach the advanced accounting theories and practices in the West, because of the urgent need for talents in the accounting industry at that time, Mr. Pan Xulun founded his own "Pan Xulun Accounting Firm" in 1927. In 1928, Mr. Pan changed the name of "Pan Xu Lun Accounting Firm" to "Lixin Accounting Firm" with the meaning of "People cannot stand without faith" in the Analects of Confucius, which was later extended to "Faith is the way to build up ambition, faith is the way to keep one's own body, faith is the way to deal with affairs, faith is the way to treat people, and faith is the way to be sure to achieve success", and made it the motto of the accounting business to request Lixin accountants to be diligent in all aspects of the accounting business. After the Second World War, the degree of socialization of the production team has increased dramatically, the demand for accounting information is also increasingly urgent, at the same time, due to the application of advanced technology in many ways, promoting the improvement of productivity and changes in the form of business organization, as an application of the discipline of accounting, is bound to adapt to these changes. In addition, at the beginning of the 20th century, with the "Terra system" and the emergence of scientific management theory, 50-60 years, management accounting from financial accounting, 1952 in the World Federation of Accountants formally adopted the "management accounting" as a specialized term. Since then, business accounting is formally divided into two major areas of financial accounting and management accounting. Second, from 1949 to the present China's modern accounting development of the Chinese people **** and the early stage of the founding of the country, China's commodity and market economy for the search in the conditions of accounting firms are still in the implementation of the business. 1956, China has completed the transformation of national industry and commerce, the private sector has gradually transformed into a joint venture of public and private or ownership of all the enterprises, commodities and the existence of a market economy for the conditions of the accounting firms in the economic life of our country disappeared. In the late 1970s, China's economic construction entered a new period of development, the strategic policy of reform, opening up and revitalization of the economy was determined, the socialist market economy developed relatively fast and actively attracted foreign investment, and enterprises with various economic components appeared. In accordance with international practice, such matters as capital verification, statement auditing and dissolution and liquidation of these enterprises should be carried out by private auditing organizations. In order to adapt to the needs of economic system reform, China's private auditing organizations have been restored and developed. the first accounting firm was set up in Shanghai on January 1, 1981, the State Council promulgated the Regulations of the People's Republic of China on Certified Public Accountants on July 3, 1986, and the China Association of Certified Public Accountants was formally established on November 18, 1988, which marked the beginning of the standardization of China's certified public accountants. On November 18, 1988, the China Institute of Certified Public Accountants was officially established, which marked the beginning of the standardization of the management of the profession in China.The Fourth Meeting of the Standing Committee of the Eighth National People's Congress passed the Chinese People's *** and State Certified Public Accountants Law on September 31, 1993, which was an important symbol of the development of the cause of certified public accountants in China towards a new development stage, and the significance of which was historic.In the late 1990's, along with the preliminary establishment of the socialist market economy system and the development of the capital market, the Chinese Institute of Certified Public Accountants was established. With the establishment of socialist market economic system, the development of capital market, and the process of adapting to the reform of modern enterprise system, China accelerated the process of internationalization of its accounting system, formulated and issued a series of specific accounting standards such as Cash Flow Statement, and issued and implemented Accounting System of Joint Stock Limited Company to regulate the accounting behavior of the company's enterprises to meet the needs of China's enterprises to participate in the international economic cycle. With the development of China's capital market, information transparency has been put on the agenda, requiring listed companies to improve the transparency of accounting information and enhance the usefulness of accounting information, which has become an urgent issue for capital market regulators and investors. To this end, China has taken meeting the needs of capital market information users for accounting information as the main objective of formulating accounting standards, and issued the first specific accounting standard, Enterprise Accounting Standards - Disclosure of Related Party Relationships and Their Transactions in 1997, as well as seven specific accounting standards, such as Enterprise Accounting Standards - Revenue, in 1998. Meanwhile, with the beginning of the third scientific and technological revolution, science and technology have not only greatly contributed to the changes in the economic, political and cultural fields of human society, but also influenced the way of life and thinking of human beings, and modernized the social life of human beings and the modernization of human beings to a higher realm. The development and application of computers have pushed accounting to a new level. , accounting gradually developed from handwriting to electronic data processing system. Accounting computerization promotes the speed of transmission of accounting information and the expansion of the scope of use, thus making the role of accounting information more important and creating favorable conditions for the full play of accounting functions. In improving the level and quality of accounting, it reduces the labor intensity of accounting personnel and improves work efficiency. In the computerized accounting environment, in addition to accounting vouchers entered and audited manually, the rest of the work is done automatically by the computer. Accounting personnel can be freed from the heavy task of bookkeeping, accounting, reporting, with the automated processing of the computer, can be completed in a timely manner of the accounting tasks, accounting personnel's work efficiency is greatly improved. The cycle of accounting data processing has been shortened and the timeliness of accounting data has been improved. Improved the correctness and standardization of accounting data processing. In the manual operation environment, accounting is sometimes not standardized, and errors in accounting work are inevitable phenomena. In the computerized accounting environment, due to data processing work by the computer according to the legal norms of the accounting software automatically, as long as the correctness and legality of the accounting data input, it will also ensure that the entire accounting data processing process and its results of the correctness and legality. At the same time, we should also see the benefits of computerized accounting, but also full of risk. First of all, accounting software can be modified, and the modification is not easy to be found, at the same time, the introduction of a software, will inevitably be accompanied by the possibility of the existence of vulnerabilities. Therefore, a Trojan horse attack may cause irreparable damage to an organization's financial system. Third, the accounting computerization of firmware support dependence is strong, such as network, electricity, has been the physical configuration. Once a power outage occurs, enterprise accounting operations may not be able to continue. Fourth, the current accounting software market started not long ago, the lack of a certain management mechanism, accounting software quality is complex and uneven, practitioners learning difficulties. Different enterprises may choose completely different accounting software, which leads to the need for practitioners to constantly learn new software, which distracts practitioners' energy. Fifthly, the over-reliance on software may harm accountants' business judgment and cause certain mistakes. In order to cope with these problems, first of all, we should realize that the law of accounting development is irreversible, and only positive recognition can solve the problems. Therefore, we need to choose a good regular company produced accounting software, while establishing their own accounting system, such as the need for timely backup, timely training, standardize the management of accounting personnel, improve the quality of personnel, strengthen the information security protection to give full play to the role of the audit. History, reality is an inseparable little partner, only to face up to history, see the law of its development, follow the law, according to the changing situation to improve the relevance of the policy, flexibility, foresight, and effectively grasp the strength of the development of accounting, the rhythm and focus, in order to promote the reality of the economic development, the continuation of the glory of the times. In this process, the study of the laws of history, which allows us to take the road less traveled to improve efficiency, the highest pursuit of practicing accounting to maximize social benefits.