The History of Accounting in China and Developement in the Future

Abstract

With the development of history, accounting plays an important role in the development of human society and it is the result of human civilization. To study the development of Chinese accounting, we should start from the Chinese history. Therefore , the paper firstly divides the Chinese long history chronologically into three parts, ancient history, modern history, and contemporary history, and probes into the social state and economic development of each period respectively. Secondly, it divides the development of Chinese accounting chronological into ancient accounting development, modern accounting development, contemporary accounting development three phases, and research the unceasing vicissitude, development, tendency to perfect of Chinese accountant in the correspondence period. Finally, combined with the current social situation, it predicts the future direction of China’s accounting development, chinese accounting will pay more attention to human-centered management; Accounting means will be more comprehensive and modernized; Accounting will focus on intangible assets more than tangible assets; And Chinese accounting will further integrate with international practice, so as to meet the demand of the international market. With the development of history, accounting plays an important role in the development of human society and it is the result of human civilization. To study the development of Chinese accounting, we should start from the Chinese history. Therefore , the paper firstly divides the Chinese long history chronologically into three parts, ancient history, modern history, and contemporary history, and probes into the social state and economic development of each period respectively. Secondly, it divides the development of Chinese accounting chronological into ancient accounting development, modern accounting development, contemporary accounting development three phases, and research the unceasing vicissitude, development, tendency to perfect of Chinese accountant in the correspondence period. Finally, combined with the current social situation, it predicts the future direction of China’s accounting development, chinese accounting will pay more attention to human-centered management; Accounting means will be more comprehensive and modernized; Accounting will focus on intangible assets more than tangible assets; And Chinese accounting will further integrate with international practice, so as to meet the demand of the international market.| 모든 과학에 대한 연구는 역사에 대한 연구를 떠날 수 없다. 우리는 역사를 인식해야 하고 역사를 존중해야 한다. 그리고 역사에서 배우는 것 들은 미래에 발전에 많은 도움이 된다. 중국회계도 중국역사에 따라 끊임없이 발전하고 있다. 그리고 중국회계는 사회에서 점점 더 중요한 역할을 하고 있다. 그래서 중국회계를 연구하려면 먼저 중국의 역사를 검토해 보아야한다. 본 논문은 시간 순서에 따라? 중국의 역사를 세 부분으로 나눈다 -중국 고대사, 근대사, 현대사. 그리고 세 시기마다 각각 어떤 경제 발전이 있는지, 어떤 사회상대가 있는지를 탐색하고 있다. 그다음 시간 순서에 따라 중국회계의 발전을 세 단계로 나눈다- 중국 고대회계의 발전, 중국 근대회계의 발전, 중국 현대회계의 발전. 각 시기마다 중국회계에 어떤 발전을 있는지를 살펴보고 어떻게 사회시장에 잘 적응하는지를 검토한다. 마지막으로 요즘 사회의 현황을 결합해서 중국회계의 미래 발전의 방향을 예측하고 국제시장에 더 잘 적응할 수 있도록 어떤 방면에서 노력해야 할지를 명확하게 지적한다.