辛亥革命与中国会计的历史性嬗变

Xinhai Revolution and Historic Transmutation of China's Accounting

清末新政为中国现代会计事业发展奠定了一定基础,而辛亥革命极大地推动了近代民族资本主义实业经济的发展,它初步完善了现代金融制度体系,中国也基本形成了现代意义上的证券市场,这些进步带动了中国会计事业的历史性嬗变,辛亥革命后中国会计的发展主要表现在:政府财政会计的发展、路政特别会计和银行会计的改良、借贷记账法在工商企业的应用、注册会计师事业的创立等。

The New Deal of the late Qing Dynasty laid a foundation for the development of modern accounting in China.Xinhai Revolution promoted the development of modern national capitalism economy,basically established modern financial systems and securities markets with modern characteristics,all of which propelled the historical transmutation of China＇s accounting.After the Xinhai Revolution,such achievements in China＇s accounting development have been obtained as the development of government＇s financing and accounting,the improvement of special accounting for road administration and of bank accounting,the application of debit-credit bookkeeping in industrial and commercial enterprises and the establishment of certified public accountant.