Accounting and Statistics in China Under the Qing Dynasty

Abstract

The Chinese economy has been steadily showing growth and development for decades, which attracts the attention of the largest scientists around the world to the economic model of this country, business practices, accounting and statistics. The author conducted this study using the historical observation methods, comparison, sampling, systematization and generalization. Also, the author studied sources mainly in Chinese and analyzed publicly available publications in Russian and English. The research divided the features of the national economy growth during the Qing Dynasty into two historical periods: before the opium wars and in the post-opium period until the fall of the dynasty itself. The paper has given the main regulations governing the accounting and statistics of economic management, including the Laws of the Qing Dynasty and Regulations on the registration of households. The research has considered the basics of organizing statistics and accounting at the national level during the early and late Qing Dynasty, including the activities of the Ministry of Households, the Bureau of Statistics, the Bureau of Investigation, the Customs Administration and the China Post. The practical significance of the work for Russian specialists lies in the detailed coverage of national methods of accounting and statistics, such as the household registration Qianlong baojia, the system of tax books and acres segmentation, three-legged accounting, four-legged methods and Dragon Doors. The paper presents the main ideas and research results of such prominent Chinese thinkers in accounting and statistics as Gu Yanwu, Hong Liangji, Wei Yuan Wang Shiduo and Peng Zuzhi.