Western Zhou Dynasty
With the embryonic form of accounting legislation, the central government has established the post of "Secretary-General", that is, chief accountant, whose main responsibility is to use copies of books, figures, official documents, household registration, maps and other documents to assess the work of officials at all levels and to check and listen to their accounting reports.
Warring States period
Jurisprudence, compiled by Wei Wenhou Li Li, is the earliest written code in China, which contains many provisions related to accounting. Most importantly, for the first time in the history of China, it made clear provisions on accounting books and security protection by law. In addition, in the accounting law, miscellaneous law and other provisions, there are also specific provisions on accounting vouchers, accounting seals, warehousing, weights and measures and other technical aspects.
Qin dynasty
The provisions on accounting in the law are more specific. For example, in the "effective law", it is strictly stipulated that accountants must be honest, the accounts are consistent with the facts, the records are accurate and the calculations are correct. At the same time, it also made specific provisions on accounting handover and property losses.
Han Dynasty
Provisions have been made on the setting and classification of accounting books, the registration method of accounting books, the calculation of accounting units and profits, the custody and inventory of accounting vouchers, accounting reports and property, and a relatively complete system has been initially formed. For example, in the Accounting Law, the procedures and time for shelving "account books" are specified in detail, and those who fail to report in time or make false reports are severely punished. Tang and song dynasties
Historically, in the heyday of China's feudal economic development, the "four-column inventory settlement method" which laid the foundation for today's account settlement balance was produced in the development of accounting methods, and a special audit institution-Tournament was established in the establishment of accounting institutions. Accounting legislation is becoming more and more perfect. It not only stipulates that those who violate the accounting system will be severely punished, but also limits those who conceal and repeat in economic reports and whose income and expenses are untrue to be severely punished. Even the relevant provisions stipulate the format of accounting statements and the requirements for calligraphy and writing.
Yuan Ming Qing dynasty
In some important codes at that time, there were corresponding provisions on the accounting system, which were more specific and perfect than previous dynasties.
After the Revolution of 1911
Due to the expansion of foreign political and economic exchanges, a large number of successful western accounting theories and practices have been introduced into China, which has promoted the process of legalization of accounting work. 19 15 in March, the Senate of Beiyang warlord government passed the first relatively perfect accounting law in China's history, with nine chapters and 36 articles in total, which was called "People's Third Accounting Law" in history. Later, some professional accounting regulations were promulgated one after another. However, due to the fall of Yuan Shikai, the internal division of the Beiyang military government and the national warlord melee did not play its due role. 1935, the Kuomintang government also promulgated the accounting law, with a total of 10 chapter 127 articles, with detailed contents and detailed items. Together with the later promulgated 1945 Accounting Law, it played an important role in standardizing accounting work.
The establishment of People's Republic of China (PRC).
The Ministry of Finance set up special institutions in 1949 and 12 to manage the national accounting work, and the accounting legislation work was gradually carried out. From the 1950s to the early 1960s, a series of professional accounting systems were issued mainly in the name of the Ministry of Finance, forming a relatively complete accounting operation legal system.
The eighties
Economic development and reform and opening-up policies have accelerated the pace of accounting legal system construction. 1985 1 February 2 1 the promulgation of the accounting law, which was deliberated and adopted at the ninth session of the sixth national people's congress and formally implemented on may 1 of the same year, marked the birth of the first basic accounting legal document in People's Republic of China (PRC). The establishment of the socialist market economic system has put forward a series of new topics for accounting work, and it is necessary to adjust the accounting law that constitutes the basis of the accounting legal system.
the nineties
199365438+On February 29th, the fifth accounting meeting of the Eighth National People's Congress made a decision on amending the Accounting Law of People's Republic of China (PRC). The revised "Accounting Law" has expanded the scope of implementation, and the position and role of accounting work has become more prominent, which is more suitable for China's own accounting reform and the need to connect with international practices in specific affairs. It also gives full play to the role of accounting in the joint-stock system reform of enterprises, the transformation of enterprise management mechanism, the transformation of government functions, and the strengthening of macroeconomic regulation and control, and provides necessary legal protection. 1999101October 3 1 day, the twelfth session of the ninth national people's congress revised the accounting law again, and its specific provisions were more suitable for the requirements of economic development for accounting reform.
Looking back on the history of accounting legalization in China, we can learn that no matter which dynasty or generation, accounting work should have considerable system norms and must abide by certain rules, which is the basic requirement for carrying out accounting work since ancient times.