Did accounting start in China?

Development of Accounting:

1 Stages of Ancient Accounting Development:

Ancient civilizations, such as China and Babylon.

Egypt, India, and Greece have all left records of accounting activities. At that time, accounting was basically just a simple record, and double-entry bookkeeping had not yet appeared, which was the prototype of accounting.

2 Stages of modern accounting development:

It is generally believed that modern accounting began before and after the formation of double-entry bookkeeping. In 1494, the mathematician Luca Pacioli devoted himself to the basic principles of double-entry accounting in his Compendium of Arithmetic, Geometry, Ratios and Proportions. This is the first milestone in the history of accounting development.

After the industrial revolution, there was a significant development of accounting theories and methods, thus completing the transformation from bookkeeping to accounting.

Scotland, 1854.

The world's first chartered accountant was established.

Association, which is hailed as another milestone in the history of accounting development after double-entry bookkeeping.

3 Stages of Modern Accounting Development:

The starting point is the appearance of the Accounting Research Bulletin (ARB) of Generally Accepted Accounting Principles. At this stage of accounting development, accounting theory and accounting practice have made amazing development, marking that the development of accounting has entered a mature period.

In addition, management accounting.

It is also separated from the traditional, single accounting system, which is the third milestone in the history of accounting development.

1.Pre-modern history.

1) The Origin of Accounting: Drawing Notes; Chronicle notes; Knotted notes (the simplest original accounting act).

2) Slave society - the Western Zhou Dynasty Liang Pai returned: the word "accounting" appeared to pay tribute to hunger; In the Eastern Han Dynasty, the account books of "accounting books" and "bookkeeping" began to appear in China to register accounting matters.

3) Tang and Song dynasties: the emergence of the "four-pillar settlement method", the perfection of the single-entry accounting method.

The old management is newly accepted and dismissed.

4) Late Ming and early Qing Dynasty: the emergence of "Longmen Account", the origin of double-entry bookkeeping, marked the emergence of commercial accounting.

2.Three revolutions in modern times.

1) The first time: Western-style accounting (double-entry loan bookkeeping) is popularized.

2) The second: the introduction of the Soviet accounting model.

In 1985, the People's Republic of China promulgated the first "Accounting Law of the People's Republic of China Revised Separately" -- marking the beginning of the legalization of China's accounting work.

3) The third time: In 1992, the "General Principles of Enterprise Finance" and the "Accounting Standards for Business Enterprises" were promulgated, and the enterprise financial system and enterprise accounting system of 13 major industries were successively released - the accounting model was initially in line with international standards.

3.Current guidelines.

1993-2003: Basic standards - Accounting Standards for Business Enterprises and 16 specific standards.

2000: Unified Accounting System for Business Enterprises

The Ministry of Finance issued a new accounting standard: 1+38, marking that the previous situation of coexistence of China's accounting standards and accounting system will change.

Accounting is developed, enriched and improved with the development and change of the social and economic environment, so accounting has certain social attributes. Practice has proved that "the more the economy develops, the more important accounting becomes".

Example] (2007 Multiple Choice) The symbol of the beginning of the legalization of accounting work in China is ( ).

The Accounting Act was promulgated in the same year

The Accounting Standards for Business Enterprises were issued

China's first specific accounting standards were issued.

The "Accounting System for Business Enterprises" was issued

From ancient times to agrarian societies, with the enhancement of production capacity and the improvement of economic management requirements, it is necessary to have clear records and accounting for complex social and economic activities, which is the origin of accounting. The four major ancient civilizations, including China, all have ancient origins and long-term development of accounting.

In the 15th century, with the emergence of capitalism, a milestone in the history of accounting appeared, that is, the double-entry bookkeeping method that is still used today. This greatly improves the accuracy of accounting records, provides a clear record of the flow and consumption of production factors and products, and lays a solid foundation for management, supervision and analysis. In turn, double-entry bookkeeping has contributed to the development of capitalism and the commodity economy.

By the time of the Industrial Revolution, there had been a marked development in accounting theories and methods.

Western Zhou. The dynasty was at the height of the socio-economic development of slaves in our country, when the term "accounting" already appeared.

The term "accounting" is well known as a term for supervising and managing financial work, and nowadays, the term "accounting" is also used to refer to people who do this type of work. "Accounting" has a long history, and it has been around since ancient times. According to records, China has had a special accounting official position since the Zhou Dynasty, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings.

That is to say, the monthly sporadic calculation is "accounting", and the annual total calculation is "meeting", and the two together become "accounting". Trace back to the root and examine it, according to legend, the word "accounting" is Dayu.

Stayed. There is a mountain between Shaoxing, Shengxian, Zhuji, Dongyang and other places in Zhejiang Province today, which was called "Miao Mountain" in ancient times. In the later years of Dayu, Miao Mountain was renamed "Huiji Mountain", and this name is still used.

"Huiji" means "accounting audit", so the word was invented by Dayu and handed down. The word "accounting" is used in many ancient texts: Mencius

There is a record of "accounting should be done"; "Warring States Policy".

There is Feng Tan as "Meng Weijun."

City Discussion" story, Meng Weijun wanted to send someone to Xue Yi to collect the debt for him, he asked his subordinates, "Who will learn the plan?" The ancient "accounting" is today's "accounting", Feng Tan immediately stood up and recommended himself to be an accountant for Meng Weijun. The Han Dynasty put the Zhou Dynasty.

The accounting office was developed and the official office to manage these accounting affairs was established, perhaps this is the first "accounting firm" or financial secretary!