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Research on Existence and Performance of Accounting in Xia Dynasty

Author: FengWei
Tutor: ChenMin
School: Hunan University
Course: Accounting
Keywords: Xia Dynasty governmental accounting economic class text
CLC: F230
Type: Master's thesis
Year: 2013
Downloads: 21
Quote: 0
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Abstract


Xia Dynasty was the origin period that early ancient civilization rose and began with. During this period, the country began to form, and handicraft departed from agriculture, and property right relationship changed. Social economic formation presented complex levels. As a functional institution of civil society, the development process of early civilization was bound to have a significant impact on accounting. The existing literatures had supported the history only to the Western Zhou Dynasty. Then Xia Shang Zhou Chronology Project gave the chronological framework on scientific basis. Also it provided historical support and strong evidence for the Xia Dynasty accounting research. On this basis, the paper focused on earlier accounting environment of civilization, mainly from the two aspects of governmental accounting in Xia Dynasty and economy class text, to study the existence and characteristics of the accounting of the Xia Dynasty.As the typical archaeological remains of Xia culture, political center, etiquette center, administrative institutions of professional division etc.in Erlitou Remains embodied the characteristics of the early country. Establishment of early state and the emergence of political and economic power system led to the activities and organizations of governmental accounting of Xia Dynasty. At the same time, business accounting and reporting system of governmental accounting were further affected by ’tribute " system. So it could be said that the Xia Dynasty was an important period of ancient governmental accounting, and the goal of governmental accounting was to protect national control over the economy and maintain the stability of the regime.Economy class text of Xia Dynasty consisted of text, digital and physical unit of measurement. Decimal system and method of heavenly stems and earthly branches were used in Xia Society; Erlitou Remains unearthed pottery with carved symbols; Ancient literature and "standard measure" emerged in Erlitou Remains provided the theory and material basis for the application of physical units of measurement in Xia Society. Economy class text was the primary accounting bookkeeping in a way, also was primary accounting bookkeeping with rules and the transition into bookkeeping by the original measurement, time recording.

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