中國 會計制度의 變遷史에 관한 硏究

A study on the change process of accounting system in the people’s republic of China

This study examines the characteristics of the accounting system under the socialistic market economy of China, and research on the change process of the accounting system due to reform of China’s economic system. China practiced a generally planned economy from 1949 to 1978. Under the generally planned conomic system, the accounting reports had to take the form of a unified accounting system which was made by the government. The Chinese accounting system under planned economy has evolved according to the following. : First, accounting system under the period of the conomic recovery after the civil war. Second, accounting system under the period of the first five-year ecomic plans. Third, accounting system under the period of the Great Leap Forward. Fourth, accounting system under the period of the adjustment of the national economy. Fifth, accounting system under the period of the cultural revolution. Sixth, accounting system under the period of the economic re-adjustment. China has taken many factors of the accounting system from the capitalistic accounting and adapted it well to the international accounting standards. The Chinese government has concentrated on creating the definite regulations and educating the CPAs as professionals. In future, the Chinese accounting system is expected to reach the international level.