중국회계실무와 제도에 관한 연구

• 영문명: A Study on Accounting Practices and System in China
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 안용근
• 간행물 정보: 『경상논집』연구논문집 제11집 제1호, 101~122쪽, 전체 22쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1997.04.01

영문 초록

This paper is to survey the historical development of the accounting system in China, to study current progress in accounting practices, and to prospect the future development. Part two reviews the development of accounting system in china before the first opium war(1840). Part three examines the accounting system from the end of the Qing Dynasty to the Republic of China(1911-1948). Part four presents socioeconomic and political aspect of People's Republic of China in order to help comprehend the underlying philosophy. Part five explains accounting in the period of the Socialist China(1949-1979). Part six examines and clarifies the trans-formation and reviewing process of China's accounting structures since China opened its doors to the west in 1978. The findings in this study can be summarized as follows: First, in the period at the end of the Ming and the beginning of the Qing, China created a double bookkeeping method called Jin-Jiaozhang, Longmeungzhang and Sijiaozhang (four-foot account). This method is a improved outcome from the ancient Chinese bookkeeping methods and has been practiced until the socialist China. Some chinese scholars insist that their double bookkeeping method had a great influence on the Far East and South-East Asian countries. Therefore, it would be very useful to have a comparative study on our Sagai Song-do book-keeping method(four-elements account) and the chinese bookkeeping method. Second, the accounting reform in china can be identified as a transformation from accounting regulation of planned economy to the one of market economy. Third, the new GAAP in china which is logically inferred from the accounting theory of the advanced countries is set by the public sector, not by accounting practices. Therefore, there needs continuous revision of the accounting practices. Fourth, the financial deficit derived from government enterprises, which are typically inefficient, becomes a major setback on national economic development. The only solution for this problem based on our experience from the market is to place all enterprises under private hands. Meanwhile, there are many signals that the economy of People's Republic of China is moving toward privatization which means that china economy is turning from a planned economy to a market economy. As a result, the chinese accounting system will be more internationalized.

목차

1. 머릿말

2. 아편전쟁이전의 중국회계의 발전

3. 아편전쟁이후의 근대중국의 회계

4. 사회주의 중국의 정치·경제적인 배경

5. 사회주의 경제하에서 중국회계

6. 중국회계의 구조개혁

7. 맺는말

참고문헌

Abstract