A few points about the characteristics of Chinese accounting.

I. A Brief Review of the Discussion on Accounting with Chinese Characteristics

As early as 1980, when the Chinese Accounting Association was founded, it was proposed that "the establishment of a set of Chinese-style accounting methodology in line with China's national conditions is a major issue to be resolved in the theoretical study of accounting". 1982, Prof. Lou Erxin and other researchers in the Chinese and American comparative accounting study summarized the impact of the socio-economic system on accounting, accounting tasks, assumptions, concepts and principles, and other issues. In 1982, Prof. Lou Erxing and others in the Chinese and American comparative accounting research report on the impact of social and economic systems on accounting, accounting tasks, assumptions, concepts and principles of a more specific analysis, summed up China's unique accounting at that time. 1983 Chinese Accounting Association once clearly put forward, "at the end of this century, the Chinese Accounting Association to organize and carry out the academic and theoretical research activities, the goal is to create a Chinese-style accounting system with Chinese characteristics, based on Chinese accounting theory. In 1983, China Accounting Association clearly stated that "by the end of this century, the goal of China Accounting Association in organizing and carrying out academic and theoretical research activities is to create a system of accounting theories and methods centered on economic benefits with Chinese characteristics", which was the first time to give a timetable for the establishment of a system of accounting theories and methods with Chinese characteristics. Two years later, in the work report of the 1985 annual meeting of the Chinese Accounting Association, Prof. Yang Ji-wan summarized the two years' research on the creation of an accounting theory and methodology system centered on economic benefits with Chinese characteristics, and further affirmed that "the accounting theory and methodology system arising from the practice of the Four Harmonized Construction is inevitably with Chinese characteristics". In 1986, the issue of establishing Chinese-style governance accounting was raised, and in 1988, it was extended to the study of accounting differences between different countries, pointing out that "although the United States and Western Europe have many ****similarities in terms of their political systems, economic systems and cultural backgrounds, their accounting practices are vastly different in many respects" (Huang Shizhong, 1988). In 1990, Prof. Yan Dawu, in his article "A Ten-Year Review of Accounting Theory Seminar", pointed out, in response to the fact that some people did not quite understand "Chinese characteristics", that "in fact, 'Chinese characteristics' refers to accounting theories and practices, which are not necessarily the same as those of Western Europe. 'refers to the specific application in China of the objective law that accounting theories and methods must be compatible with a country's level of development of productive forces at a certain period of time, its national culture, and its level of education, and that they must be compatible with the social, political, economic, and legal systems of that particular environment", and that "practice has already confirmed, and will certainly continue to confirm, that the abandonment of 'Chinese characteristics' has been and will continue to be an important factor in the development of accounting theory. continue to confirm that by abandoning the 'Chinese characteristics', it is impossible for the accounting theory seminar in China to develop healthily" (Yan Dawu, 1990).

In the ten years after this, Chinese accounting scholars carried out long-term and unremitting research and exploration in this regard, analyzed the main factors that have an important impact on Chinese accounting or determine its characteristics; analyzed the accounting models under different legal systems; began to study the basic theory and the starting point of the accounting theoretical system theory; explored the structure of the accounting theory, the accounting theoretical system, the accounting culture, and the development and implementation of accounting standards with Chinese characteristics. the problem of formulating and implementing accounting standards with Chinese characteristics, especially the problem of the characteristics of Chinese accounting under the socialist market economy environment. Some experts believe that Chinese accounting is going to have Chinese characteristics, "not only in the past, but also today, and even in the future, in one or two centuries, perhaps. It is not only in China, but also in all countries in the world." (Yang Shizhan) On the question of what are Chinese characteristics, a representative view is that Chinese characteristics are the significant differences between Chinese accounting and accounting in other countries. These differences can be narrowed or even eliminated by certain methods. In the long run, the national characteristics of accounting may be gradually narrowed, and what remains are some non-principle and non-fundamental differences, and while the old differences are being harmonized, new differences will continue to be created, and eventually the differences will become smaller and smaller, and it is also believed that the Chinese characteristics are a concept of development, and that as long as the differences in the economic, cultural, and social development among the countries exist, there will inevitably be a coexistence of the nationalization and the internationalization of accounting, and the internationalization of accounting. nationalization and internationalization coexist, while nationalization and internationalization of accounting are not contradictory. "Differences in methodology and in the accounting treatment of specific economic operations are not equivalent to characteristics, which lie mainly in the differences in a country's overall accounting framework, accounting operation mechanism or significant aspects." The differences in the political, economic, legal, educational, cultural and other accounting environments of various countries are well known***, and it is these differences that make accounting in various countries have their own characteristics, from which the Chinese characteristics of accounting originates (Liu Yuting, 2000). In the two symposiums on "Accounting Theory and Methodology System with Chinese Characteristics" held in December 1999 and December 2000, most of the delegates affirmed the proposition of Chinese characteristics of accounting. The author agrees with this view, but in the discussion of this issue, I think there are the following points deserve our further reflection.

Two, about the research factors and the scope of the study

From the information obtained so far, China's accounting scholars have the following four different views on the factors affecting the differences in accounting among countries:

Four-factor theories: politics, economic system, cultural traditions, and international economic exchanges (Zhu Yuanwu, 1991);

Five-factor theories: politics, law, economy, education, culture (Qu, 2000);

Six-factor theory: one is economy, law, politics, society, education, historical tradition (Meng Fanli, 1994), the second is six factors of politics, economy, law, system, education, culture (Liu Yuting, 2000), the third is law, politics, economy, taxation, culture, education (Chen Xinyuan, 1999);

The ten-factor theory: social system, political system, economic system, the level of economic development, the level of scientific and technological development, the level of social and cultural development, the overall level of corporate governance, the degree of importance attached by corporate leaders to accounting governance, the quality of corporate accountants, and the degree of completeness of corporate accounting governance system (Qian Jiafu, 1996).

Taking an overview of the various views, people have **** the same familiarity with the influence of political, economic and cultural factors, and most of them agree with the influence of education and law, while there are different opinions on the factors of international economic interaction, taxation, science and technology, society, historical tradition, and the internal environment of the enterprise.

In the author's opinion, there are six main factors affecting the accounting differences between countries: politics, law, economy, education, culture, and historical tradition. Because: first, the strengthening of international economic exchanges, on the one hand, promote the development of multinational corporations, promote the economic ties between countries and thus promote the process of integration of the world economy, on the other hand, also prompted countries to strengthen the study of international accounting, as far as possible to achieve the international coordination of accounting, in order to reduce the international differences in accounting, but this is precisely to reduce the accounting differences in the factors, rather than the opposite. Secondly, the impact of taxation on accounting is mainly realized through the tax law, which is an integral part of the legal system, so the taxation factor can still be attributed to the legal factor. Thirdly, generally speaking, the level of science and technology represents the level of economic development, and the level of economic development is a reflection of the level of science and technology, so the science and technology factor is ultimately manifested in the economic factor. Fourth, "society" generally refers to a certain economic base and the superstructure of the whole, or a general reference to the *** with the material conditions and interconnected groups of people, it is clear that "society" is a collection of other factors, unnecessary and impossible to be listed as a single It is obvious that "society" is an aggregate of other factors, which is not necessary or possible to be listed as an independent influencing factor. Fifth, the overall level of corporate governance, business leaders on accounting governance, both as a function of the level of socio-economic development, but also the level of education of the external performance of the national education level, the quality of accounting staff is even more so, only with high-quality governance staff, accounting staff, there can be a high level of complete accounting governance system, so the internal environment of the enterprise factors in fact, is an extension of the two factors of the economy and education. Sixth, the "historical tradition" refers to the social factors that have been passed down from generation to generation and have characteristics, including customs, morals, ideas, styles, arts, systems, etc., which is precisely one of the factors that culture and other factors can not be accommodated, but also has an important impact on accounting.

As for the question of whether there are dominant or key influencing factors among the various influencing factors, it is not mentioned in the above viewpoints. In my opinion, although the accounting differences between countries is the result of various factors **** the same role, but different countries, different periods of the same country does exist in the dominant influencing factors, for example, before the reform and opening up of China's accounting and western accounting differences are mainly determined by political factors, after the reform and opening up of the main decision on the economic factors, the differences between the accounting of the western countries, some of which are determined by legal factors (plus common law countries and Continental law countries), some determined by tax factors (such as France, Germany's accounting system converges on the legal system, not divided into financial accounting and tax accounting, while other civil law countries are mostly separated from financial accounting and tax accounting) and so on. There is also a "cultural determinism" in the West, which believes that culture is an important determinant in the formation of a country's accounting system. Whether it is the choice of accounting theory and accounting methods, the formation of accounting models, or the familiarity with various accounting phenomena and explanations, as well as the direction of the development of accounting practice, etc., to a large extent, it is determined by the cultural environment in which the accountant is located (Hao Zhenping, 1997). environment (Hao Zhenping, 1997).

The above influencing factors are bound to play a role in a specific object, a specific period of time and a specific environment, and the study of the characteristics of Chinese accounting is naturally inseparable from the reference, which involves the problem of the scope of the study. From China's accounting system system, accounting standards reside in the accounting law, accounting system on top of the intermediate links, with an important role, because of this, in recent years, China's research efforts on accounting standards is far greater than the accounting law and accounting system of research efforts. However, accounting law is the fundamental law of China's accounting work, accounting system is the direct basis of China's accounting work, so the research on accounting law, accounting standards, accounting system should not be neglected, in order to better grasp the overall characteristics of China's accounting theoretical system, methodological system, practical system. In addition, judging from the discussions in the public media, the reference objects of China's accounting standards are mainly the accounting standards of North America, European countries as well as Japan, Australia and other countries and international accounting standards. In the sense of extensive reference, it is necessary to increase research investment in this area for Asian countries and African countries besides Japan.

Third, on the research perspective and research methodology

The fundamental mark of a thing is different from other things is that its qualitatively different, if examined from different perspectives, it will show different characteristics, and the Chinese accounting characteristics are also the same. We might as well study and summarize from the following perspectives:

Static and dynamic. From the static point of view, the accounting theory and accounting practice of different countries may show different differences; analyzing from the dynamic point of view, these differences may change or form new differences with the passage of time. Only in terms of the history of accounting development after the founding of China, some people divide it into the stage of learning from the Soviet Union, the stage of "eliminating superstitions" and the stage of establishing an accounting system with Chinese characteristics (Yang Shizhan), while others divide it into the stage of initial formation, the stage of stagnation, the stage of comprehensive development and the stage of in-depth development (Chen Xinyuan), and it is obvious that the focus of accounting research, the accounting system and the accounting practice of different countries may present different differences from a static point of view. Obviously, the focus of accounting research, accounting system, accounting methods, accounting practice content, etc. are different or even very different, and compared with other countries during the same period, they also show different characteristics, and the same accounting theories and practices in other countries are also constantly changing. Therefore, it is necessary to summarize the characteristics of China's accounting from a static point of view, but also from a dynamic point of view, development point of view to familiarize with these characteristics, characteristics are variable, but also can be grasped at the same time. Aggregate and Individual. The overall as a collection of individuals, implying some of the characteristics of the individual; individual as the overall composition of the cell, is the basic source of the overall characteristics. The characteristics of a country's accounting practice, in addition to the above macro aspects of the influencing factors, but also from the creativity of accounting practice, and the characteristics of accounting theory from accounting practice, such as China's internal economic accounting system in the 1950s as the basis for the trial, in the 80s, simulating the market regulation approach to the establishment of the internal bank, as well as in the 90s to Handan Iron and Steel as a representative of the simulation of the market, the implementation of the cost of the veto system. The theory of multiple responsibility accounting system and budgetary control system with Chinese characteristics has been created. The study of the overall characteristics of Chinese accounting should not and cannot be separated from the analysis and summarization of individual accounting practices.

Comprehensive and local. It refers to the relationship between the whole country and the region, that is, the summary of the overall characteristics of Chinese accounting should focus on combining with the distillation of advanced experience in local areas, such as the budgetary governance experience of Handan Iron and Steel, the experience of the Accounting Bureau of Hubei, the experience of the accounting commissioning system around the world, etc. How to make it related to the characteristics of Chinese accounting, and how to construct the relevant characteristics of the theory and methodology, etc., is worthy of our serious research and discussion.

Holistic and layered. Layering here refers to the hierarchical division of different fields such as accounting, auditing and finance, different industries such as industry, agriculture, commerce, finance, transportation and postal and telecommunication, and extraordinary businesses such as lease accounting, enterprise group accounting, foreign currency translation accounting and bankruptcy accounting. The Chinese characteristics of different levels of accounting are also part of the overall characteristics of Chinese accounting. Strengthening the comparative study of different levels of accounting between China and foreign countries and constructing theories and methods of this level of characteristics are naturally one of the important contents of the research on characteristics.

About the research method of characteristics, although there is no special article on it, there are a large number of papers or theses on the research method of accounting, which mainly include normative and empirical research, qualitative and quantitative research, macroscopic and microscopic research, induction and deduction, empirical and logical, analysis and synthesis, etc., or the combination of methods, but should focus on the relationship between variable and immutable factors, the relationship between change and stability, the relationship between the change and stability, the relationship between the change and stability, the relationship between the change and stability, the relationship between the change and stability, the relationship between the change and stability, the relationship between the change and stability, the relationship between the change and stability, the relationship between the change and stability, and the relationship between the change and stability. But should focus on the relationship between variable and immutable factors, the relationship between change and stability, the relationship between essence and phenomenon, the relationship between content and form, the relationship between necessity and chance, in order to prevent generalization.

Fourth, on the connotation and extension of the characteristics of Chinese accounting

China's accounting characteristics, since it is expressed as the uniqueness of China's accounting, expressed as the differences with other countries' accounting, we can be from the "no one has what I have, I have what I do not have, and I have what I have" three aspects of the history, reality, and the future of the investigation. Among them, "we have" in the specific content, theoretical basis, practical methods may also be different or even very different, and these differences are both theoretical and practical, both theoretical and methodological systems, both static and dynamic. Emphasizing and appreciating the characteristics is not the same as holding on to the characteristics and artificially "stuffing" them into the accounting system, but rather to make them gradually and consciously converge with the international standards under the permitted conditions, so as to make our accounting go to the world in a more comprehensive and in-depth manner, to minimize the differences with other countries, and to promote the real coordination of international accounting. Harmonization is not equal to the same, it is impossible for all countries in the world to adopt the same accounting theory, accounting model, accounting methods and even accounting concepts, therefore, the differences or characteristics are absolute, and the same is relative, some old differences are narrowed down or disappeared, but new differences will be generated, and the formation or narrowing of the differences are determined by the changes in the accounting environment of each country. Therefore, China's accounting characteristics will be an eternal theme, the difference lies in the size of the scope of the characteristics, the amount of content and how to familiarize and understand these characteristics.

Analyzing from the current political, legal, economic, educational, cultural and historical traditions of China's environment, China's accounting characteristics are mainly manifested as follows:

1. Verticality of the accounting governance system. According to the provisions of the accounting law, the state council department of finance in charge of the national accounting work, local people's governments at the county level and above, the financial department of the governance of the accounting work in the administrative region, the formation of the "national ministry of finance → province (municipalities directly under the central government, autonomous regions) department of finance (bureau) → county (alliance) bureau of finance" of the vertical accounting governance system, any other departments and organizations do not have the right to govern the accounting work. and organizations do not have the right to govern the accounting work.

2, the hierarchy of accounting regulations. Expressed in the "Accounting Law → Basic Accounting Standards → Specific Accounting Standards → Industry Accounting System" of the vertical system of regulations and basic accounting regulations and industry accounting regulations, as well as comprehensive accounting regulations and professional accounting regulations of the horizontal network of laws and regulations.

3, the mandatory accounting system. Accounting law stipulates that companies and enterprises must recognize, measure and record assets, liabilities, owners' equity, revenues, expenses, costs and profits in accordance with the provisions of the national unified accounting system based on the actual occurrence of economic business transactions, and may not be separated from the accounting system for accounting.

4, advanced accounting practices. On the one hand, the accounting of business units must be based on the accounting system; on the other hand, with the establishment of China's market economy, development and maturity, the actual work of the system will inevitably arise in the economic business has not yet been regulated, such as a wide variety of accounting treatment of derivative financial instruments, the March 2001 liberalization of the first class securities market accounting issues and so on. These all show that the accounting practice than the accounting system ahead of its time, which is the same problem faced by countries around the world, but can not help but see in our country's obviousness is a bit stronger.

5, the contradictory nature of accounting. By the rigid requirements of the accounting system and the diversity of accounting practices, flexibility, accounting work in China will inevitably appear some "legal unreasonable, reasonable illegal" phenomenon, as long as the accounting system to maintain the above characteristics, this situation will be long-term. Only in the system and practice in the game, in the system of continuous revision and improvement of the gradual coordination, can make this contradiction reduced to a minimum.

6, the dependence of accounting staff. Determined by the above, the accounting staff of business units have to rely on the accounting system. On the other hand, China's long history, the formation of a more stable traditional culture, but also created a unified national accounting system of the cultural environment. Accountants, out of traditional cultural concepts, are naturally happy to accept the national unified accounting system with less risk and uncertainty, which in turn creates dependence on the system. the performance of accountants in China since the transition of the accounting system in 1993, as well as the recent initiative of the Ministry of Finance to start researching and formulating a more specific national unified accounting system according to China's actual situation, are the best answer to the controversy over the relationship between the accounting system and the accounting standards. The best answer and fully confirms this point.

7, the duality of accounting means. At present, China's accounting work is still in the manual operation and computer operation coexisting stage, this accounting means of duality, resulting in the timeliness of disclosure of accounting information, disclosure of the degree of specificity as well as the breadth and depth of the use of accounting information and other aspects of the differences.

8, the abstract nature of accounting education. Despite the reform and opening up, China has introduced some Western educational ideas, educational concepts, educational methods, etc., introduced and implemented a variety of teaching methods such as case study teaching, discussion teaching, and the establishment of a system of vocational education for continuing accounting education, but due to the "private school" and other traditional education and education concepts of the profound impact of the "full of water". The teaching method of "filling the classroom", abstract and paradigmatic teaching content and insufficient practical teaching, etc., is still the mainstream of accounting education, even if it is very practical accounting professional and technical qualification exams, continuing education for accountants, etc., is still unable to get rid of the constraints of this box.

9, accounting research in the polarity. On the overall analysis, there is a difference between the South and the North. From the research methodology, a pole focusing on "what should be" traditional normative research (the latter), a pole focus on "what is" empirical research, this phenomenon mainly reflects the impact of the geographical environment on accounting. From the research center of gravity, a pole is to improve and standardize the accounting system, a pole is to the securities market accounting practice of the argument and improve the main, which is still in the transition period of China's system changes, market segmentation, cultural evolution and other specific environment. From the accounting theory, a pole is "information system theory", a pole is "accounting theory", although in recent years there is a trend of mutual integration, mutual reference, but still has not changed the overall pattern.

In the face of such a major topic as the characteristics of Chinese accounting, we can analyze and summarize from different aspects and angles, which involves all aspects of the problem, but in any case, we should not give up the characteristics of the research and discussion, and comprehensive, calm, in-depth thinking, "whether or not there are characteristics, there must be sufficient and necessary reasons. ...... Whether Chinese accounting has characteristics or not can only be concluded in the practice of accounting reform, following the philosophical idea of theory and practice, constantly summarizing and practicing in order to come up with a realistic conclusion". This should be our guidelines for studying the issue of the characteristics of Chinese accounting, as well as the correct attitude towards this issue.