{"title":"20世纪30年代的中国会计改革","authors":"Lan Peng, Alistair M. Brown","doi":"10.1080/21552851.2017.1326955","DOIUrl":null,"url":null,"abstract":"ABSTRACT This study examines the Chinese accounting reformation of the 1930s. The reformist work of Xu, the 1929 Company Law and the rapid expansion of Chinese commercial activity allowed a melding of the Westernised debit-credit model with the Chinese traditional accounting model. The fusion was complex, partly because two competing groups – reformationists and transformationists – had a different sense of scientific accounting development. What transpired, however, was a clinging by small to medium-sized entities to the Chinese traditional indigenous bookkeeping system, a preparedness by other small to medium-sized entities to take on Xu’s reformed Chinese-style method, and a willingness by large entities to engage with Western forms of accounting.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"66 1","pages":"177 - 199"},"PeriodicalIF":0.8000,"publicationDate":"2017-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"The Chinese accounting reformation of the 1930s\",\"authors\":\"Lan Peng, Alistair M. Brown\",\"doi\":\"10.1080/21552851.2017.1326955\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT This study examines the Chinese accounting reformation of the 1930s. The reformist work of Xu, the 1929 Company Law and the rapid expansion of Chinese commercial activity allowed a melding of the Westernised debit-credit model with the Chinese traditional accounting model. The fusion was complex, partly because two competing groups – reformationists and transformationists – had a different sense of scientific accounting development. What transpired, however, was a clinging by small to medium-sized entities to the Chinese traditional indigenous bookkeeping system, a preparedness by other small to medium-sized entities to take on Xu’s reformed Chinese-style method, and a willingness by large entities to engage with Western forms of accounting.\",\"PeriodicalId\":43233,\"journal\":{\"name\":\"Accounting History Review\",\"volume\":\"66 1\",\"pages\":\"177 - 199\"},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2017-05-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting History Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/21552851.2017.1326955\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting History Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/21552851.2017.1326955","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
ABSTRACT This study examines the Chinese accounting reformation of the 1930s. The reformist work of Xu, the 1929 Company Law and the rapid expansion of Chinese commercial activity allowed a melding of the Westernised debit-credit model with the Chinese traditional accounting model. The fusion was complex, partly because two competing groups – reformationists and transformationists – had a different sense of scientific accounting development. What transpired, however, was a clinging by small to medium-sized entities to the Chinese traditional indigenous bookkeeping system, a preparedness by other small to medium-sized entities to take on Xu’s reformed Chinese-style method, and a willingness by large entities to engage with Western forms of accounting.