学术英语课程论文格式.docx
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学术英语课程论文格式.docx
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学术英语课程论文格式
云南大学
大学英语课程论文
课程:
学术英语(读写)
论文题目:
(英文题目)
(中文题目)
学院
专业
学生姓名学号
班级2016秋素选课名册序号
指导教师得分
2016年12月
AnAnalysisoftheAccountingThoughts
intheRepublicofChina
Abstract
Onthebasisofthehistoricalliteraturesandtheopinionshistoriansandaccountingscholars,thispaperattemptstoarrangesomeremarkablecharacteristicsaboutaccountingthoughtsduringtheRepublicofChina.Thenthethesisevaluatesitshistoricalcontributionandgivessomelessonsonthecurrentaccountingsystemthroughhistoricalanalysis.BecauseaccountingworkduringtheperiodofRepublicofchinawasfrequent,therearelittlemonographsorarticlesabouttheaccountingthoughtsduringthattimeandtheelaborationisfragmented,too.Nevertheless,thestudyontheaccountingthoughtsintheRepublicofChinaispropitioustoholdtheobjectivelawsandhistoricalreferencesoftheevolutionofaccountingthoughtsandexploretheorientationofthedevelopmentoffutureaccounting.Duetothelimitedtimeandspace,theessayisrestrictedtoasimpleanalysisofitsfeaturesandexperienceMoreresearchesfocusingonanalyzingthedetailsareneedtobedoneinthefuture.
Keywords:
theRepublicofChina,accountingthoughts,accountinghistory
I.Introduction
Withtherapiddevelopmentofeconomy,accountinghasbeenputintofullplayinsocial-economicregion.Asanimportantcomponentofaccountingtheories,thehistoryofaccountingthoughtsisattachedincreasingattention.AccordingtoGuo(1999)andLiu(2005),"accountingthoughts"Thehistoryofaccountingthoughtscanrevealtheobjectivelawofitsevolution,aswellastherelationshipbetweenaccountingthoughtsandaccountingpractice.Therefore,accountingthoughtsshouldberesearchedfromthehistoricandevolutionaryperspective.
Currently,thestudyontheaccountingthoughtsintheRepublicofChinalackssystematization.TheRepublicofChinahasitshistoricpositioninChineseaccountinghistory,byreasonthatinthisperiodgovernmentaccountingsystemofmodernChinahasbeenestablishedinanall-aroundway.Summingitupisadvantageoustoadvancedaccountingthoughtsandideas,guidingdirectionsofaccountingpracticeandgivehistoricreferencefortheever-growingaccountingbusiness.
Throughcollectingandarrangingliterature,itturnsoutthatthemonographsandarticlesaboutthegovernmentaccountingthoughtsarelackingandtheelaborationisfragmented,too.Therefore,takingthetimesequenceofaccountingthoughtsevolutionasaclue,thepaperdividestheRepublicofChinaintotwoperiods(theNorthernWarlordGovernmentperiodandtheNanjingNationalGovernmentperiod)torecapitulatethemainfeaturesandexperienceoftheaccountingthoughtsintheRepublicofChina.
Ⅱ.ThebasicprofileoftheaccountingthoughtsintheRepublicofChina
TheRevolutionof1911,ledbyDrSunYat-sen,abolishedthefeudalmonarchyandgavebirthtotheRepublicofChina.Athousandthingswaitedtobedoneandallthemodernpoliticalandeconomicsystemswereintheirformativeperiod.Underthesecircumstanceswhensomuchwasinflux,theaccountingthoughtsintheRepublicofChinahadnotonlyhistoricalinheritancebutalsouniqueprogress.
TheNorthernWarlordGovernmentwasincompetent,affectedbytangledwarfareamongwarlordsdomesticallyandoppressedbyimperialisminternationally.Therewasnodoubtthatthedevelopmentofaccountingthoughtswouldbedraggeddownbythetroublouspoliticalenvironmentandbackwardeconomicmanagementstyle.Nevertheless,basedonthebudsofimprovingaccountinginthelateQingDynasty,theaccountingthoughtshadacertainvitality.Morespecifically,theNorthernWarlordGovernmenttookapagefromthewesterncapitalistcountries’bookandtriedtorelievethefinancialcrisisbygovernmentalaccountancyreform.AndthegovernmentauthorizedtheintellectualstoformulatethefirstaccountinglawinChinesehistory,whichmarkedthebeginningofthelegalizationofChineseaccounting.
InthereignofNanjingNationalGovernment,theaccountingthoughtsdevelopedrapidlyandaccountancywasimprovedbyalargemargin.ItfurtheredthethoughtsoflegalizingaccountingthattheNanjingNationalGovernmentcarriedoutimprovementworkstoorganizationalsystem,restructuringandaccountingmethod.Owingtothepatrioticintellectuals’greateffort,variouscirclesofaccountinglearnedandintroducedoverseasadvancedaccountingtheoriesandmethodsinordertoimproveaccountancy.Theaccountingthoughtsinthisperiodwereveryactive.Andthemoststrikingfeaturewasthebitterdisputesamongaccountingscholars,inwhichtheydrewoneachother’smeritsandraisedthelevelofChineseaccountingtogether.
Ⅲ.ThemainfeatureoftheaccountingthoughtsintheRepublicofChina
Firstly,theaccountancyhadbeenplacedonapreliminarylegalandregulartrack,especiallytheformulationofaccountinglaw.Atthesametime,variousprovisionsofunifyingaccountingwereimplementedinsuccession.TheNanjingNationalGovernmentpromulgatedandexecutedsomeadvancedsystemsuchastranscendentalaccountingandunifyingaccounting,whichcertifiedfortheimprovementsofChineseaccounting.
Secondly,themindofunifyingaccountingreachedthebroadconsensus.Whethergovernmentsorpatrioticintellectualsrealizedthatthelooseaccountingregulationsandthesituationofnationaldisunityseverelyhinderedtheimplementationoffinancialbudgetandfinalaccounts.Therefore,theaccountingsubjects,accountingvouchers,accountbooksandaccountingreportswereunifiedsuccessivelyinthefieldofgovernmentaccounting,bankaccounting,railwayaccountingandsoforth.
Thirdly,increasinglyimportancehasbeenattachedtothecombinationofaccountingtheoryandaccountingpractice.TheargumentbetweenimprovementandreformationinaccountingcirclepromptedthousandsofindustrialandcommercialenterprisestoparticipateinthisinnovationmovementofChineseaccountingactivelyorpassively.Thetwofactionsbothconcentratedonaccountingbusinessandpractice,madeaccountingfirmsasthecamps,reliedonaccountingeducationandpublication,whichcontributedalottothecloselinkbetweenaccountingtheoryandpractice.
Fourthly,thedisseminationofwesternaccountingtheoriesinChinahadaprofoundinfluence.Thetwogovernmentsbothfollowedtheleadofwesterncapitalistcountriessoastoconstructtheirfinanceaccountingorganizationsystemsandimprovegovernment’saccountingmethods.TheNumerousscholarseithertranslatedandcompiledforeignaccountingworksorpresentedforeignaccountingsystemsandtheoriesintheirowndissertationsandliteratures.Inthemeanwhile,somescholarsclearlysensedthatwhenlearningfromwesterncountries,theconditionsandhistoricaltraditionsofChinashouldbeabodeby.
IV.ThehistoricalexperienceoftheaccountingthoughtsintheRepublicofChina
Firstandforemost,thesystematization,standardizationandlegalizationofaccountingplaythesecurityrole.Frommacro’sangle,perfectingtheaccountingprincipleandsystemcanensuregoodgovernanceandminimizetherisksofimproperconductandcorruption.Frommicro'sangle,strengtheningtheawarenessofresponsibilityandquantifyingthelegalliabilityalsoeffectivelypreventcompaniesandaccountantsfromcuttingeveryimaginablecorner.
Inthenextplace,practicalityandoperabilitylaidthecornerstoneforthedevelopmentofaccountingtheories.TheneotericaccountingreformmovementimprovedChineseaccounting’theorysystemaswellasmethodsystemandacceleratedtheengagementofthesetwo.Hereafter,surpassingthetraditionalaccountingtheory,thedouble-entrybookkeepingandformulaofdebitandcreditwereacceptedbymostbusinessesmadeagreatdealofprogressesinresearchandapplicationfields.Theaccountingpractices,economyandmanagementlevelshavebeengreatlypromoted.
Inaddition,theexcellentaccountingtalentsareoneofthemainmotiveforcesofaccountingdevelopment.AlargecontingentofaccountingworkersandintellectualsintheRepublicofChinainitiatedandlaidthefoundationforthedevelopmentandprogressofChineseaccounting.Nowadays,thecultivationofaccountingtalentsshouldbeactivelybroughtintothelong-termandnormalizedsystem.Thefavorablepublicopiniontowardsdevelopingaccountingtalentsandtheflowmechanismofaccountingtalentsshouldalsobeestablishedgradually.Thesewillgiveanenormousimpetustothenationalstrengthandthedomesticeconomicgrowth.
Besides,theaccountingcommunicationamongcountries,accountingingoodfaith,accountingeducationandpublicationarealsoimportant.
V.Conclusion
BecauseoftheinvasionofforeignimperialismandtheincompetenceoftheNorthernWarlordgovernment,theaccountingthoughtswererestrictedanddevelopedslowly.ButintheNationalgovernmentperiod,theaccountingthoughtsenteredarapiddevelopment.Thewesternadvancedaccountingthoughtsintroducedbythegovernment,aseriesofaccountingreformmovementslaunchedbypatrioticintellectualsandthefiercedebatesamongaccountingscholarsallpromotedthedevelopmentofaccounting.Whensumminguptheobjectivelawsofthedevelopmentofaccountingthoughts,weshouldlearnfromitsexperience,includingacceleratingtheconstructionofChineseaccountinglaw,strengtheningthecommunicationandcooperation,establishingtheconsciousnessofaccountinghonestyandcredit,andimprovingtheaccountingeducation.
References
[1]A.C.Littleton.AccountingEvolutionto1900.NewYork:
GarlandPublishing
Incorporation,1988.
[2]ManChandMaloo.TheoryofEvolutionofAccountingIdeas.S.
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