Search citation statements
Paper Sections
Citation Types
Year Published
Publication Types
Relationship
Authors
Journals
Subject. This paper examines the history of accounting in China, describes the main characteristics of its development in different periods of time and the prospects for its further development. Objectives. The paper aims to consider the history of the development of accounting in China. Methods. For the study, I used analysis, synthesis, and other general scientific methods. Conclusions. Accounting in China has undergone an evolutionary path of development from simple to complex, from ancient to modern, from single-entry bookkeeping to double-entry bookkeeping under the influence of various factors: economic, political, legal, social, cultural, and technological. According to the characteristics of development, the history of accounting can be divided into three main stages: accounting in Ancient China, accounting in the new period, and accounting in modern times. In different eras, accounting had different time characteristics. Accounting must get adapted to the needs of modern society and get improved along with its socioeconomic development.
Subject. This paper examines the history of accounting in China, describes the main characteristics of its development in different periods of time and the prospects for its further development. Objectives. The paper aims to consider the history of the development of accounting in China. Methods. For the study, I used analysis, synthesis, and other general scientific methods. Conclusions. Accounting in China has undergone an evolutionary path of development from simple to complex, from ancient to modern, from single-entry bookkeeping to double-entry bookkeeping under the influence of various factors: economic, political, legal, social, cultural, and technological. According to the characteristics of development, the history of accounting can be divided into three main stages: accounting in Ancient China, accounting in the new period, and accounting in modern times. In different eras, accounting had different time characteristics. Accounting must get adapted to the needs of modern society and get improved along with its socioeconomic development.
Subject. This article deals with the issues related to the accounting regulatory system of China, considering its main components and structural features. Objectives. The article aims to present the characteristics of the accounting regulatory system of China and analyze its composition horizontally and vertically. Methods. For the study, I used analysis, synthesis, and other general scientific methods. Conclusions. The article notes that the accounting regulatory system of China can be divided vertically into four levels according to powers and legal force, and horizontally, four aspects of it can be distinguished in accordance with the content of the accounting rules.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.