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Shallow Ory the Vicissitudes of Accounting in Money Industry during the Late Qing Dynasty and the Early Years of Republic of China

Author: ZhouYang
Tutor: DaiJianBing
School: Hebei Normal
Course: Modern Chinese History
Keywords: book-keeping Four-post clearing Three account system money Industry accounting Bank Accounting Changes
CLC: K251
Type: Master's thesis
Year: 2009
Downloads: 175
Quote: 0
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Abstract

Before the appearance of new banks in the China,its function is represented by the old banks financial institutions of the agent.Chinese private bank has a long history,and the banking business is similar as new bank.It is the most representative in the old financial services industry.It also was named "native banking".The new bank of China is Chinese trade banks,originated in 1897.After that,many banks were appeared in china,such as hubu bank,Fidelity Bank,the Zhejiang Industrial Bank,Bank of Communications and a number of other countries or the new private sector banks,the Chinese bank industry has entered a new period.Money business as an accounting branch of accounting,responsible for the accounting industry,cash money,transfers,remittances and other economic matters,plays an important role in the money business process.In the history of the development of an accounting,the money businesses originate in the early Qing Dynasty’s old money accounting industry.At that moment,the money industry used Chinese traditional accounting methods,such as:"set of the books,writing brush,up to accept payment" at the end of that used "four-post settlement" approach to calculate the profit and loss.This period of traditional money accounting industry has experienced the process from a single type to double,but not ripe. During the Opium War to the end of the Qing Dynasty,the banks of the increasing complexity of business and accounting thought to promote the accounting industry.The early stages of new banks,used Western-style accounting methods,or combination of practical improvements in the formation of a new accounting of money changing industry, well,after the appearing of new banks,the money houses still exist and continue to develop, money accounting industry also continue to play a role,but the conservative money business can not represent the advanced accounting and not described in this article.In this paper,descript the traditional Chinese accounting.In the second chapter,talk about development1 of the accounting industry in the early Qing Dynasty and the medium-term.Thesis describes the accounting industry in the late Qing money business in Chapter three and analysis the emerging changes and the characteristics of the money business during the early Qing Dynasty.Changing of early modern banking accounting was described in Chapter four.From the old Banks to the early modern bank-modern money industry as a whole changes in the accounting process,which includes accounting thought continues develop from single to double and the accounting method is getting more sophisticated.At the conclusion are described the exist reasons.The late Qing Dynasty and early Republican money industry,accounting industry thought fierce collision between Chinese and Western accounting.It has the positive realistic significance for deepening the reform of the financial system and strengthens the bank management to research the change of money industry in this period.

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