During the Western Zhou Dynasty
There was a prototype of accounting legislation: the Central Committee of the Zhou Dynasty established the post of "Sihui", the chief accountant, whose main responsibility was to use the copies of books, figures, official documents, household registration, maps and other documents to assess the work of officials at all levels. And check and listen to their accounting reports.
During the Warring States Period,
The Classic of Law compiled by Wei Wenhou Li Li is known as the earliest written code in China, in which there are many provisions related to accounting. The most important thing is that it has made explicit provisions on accounting books and security protected by law for the first time in the history of China. In addition, in the provisions of the Accounting Law and the Miscellaneous Law, There are also specific provisions on accounting vouchers, accounting seals, warehousing and keeping, weights and measures, etc.
The provisions on accounting in the laws of the Qin Dynasty are even more specific. For example, in the Effective Law, it is strictly stipulated that accountants must be honest and upright, keep accounts in line with facts and keep accurate records. At the same time, it also made specific provisions on accounting handover, property loss and other issues.
Han Dynasty
made provisions on the setting and classification of accounting books, the registration method of accounting books, the calculation of accounting measurement units and profits, accounting vouchers, accounting reports, property storage and inventory, etc., and initially formed a relatively complete system. For example, in the Law on Accounting, it specifically stipulated the "Accounting Book" Strictly punish those who fail to report in time or are untrue.
The Tang and Song Dynasties
is known as the heyday of China's feudal economic development. In the development of accounting methods, the "four-column inventory settlement method" was produced, which laid the foundation for today's account settlement balance principle. In the establishment of accounting institutions, Bibu, an organization specializing in auditing, was established. The accounting legislation was also more perfect, not only stipulating that those who violated the accounting system would be given more severe punishment, Moreover, it is limited that all those who are concealed and repeated in economic reports and whose income and expenditure are untrue are severely punished, and even the format of accounting reports and the requirements for calligraphy and writing are stipulated in relevant provisions.
In some important codes of the Yuan, Ming and Qing Dynasties, there were corresponding provisions on accounting systems, which were more specific and perfect than those in the previous dynasties.
After the Revolution of 1911,
Due to the expansion of the scope of foreign political and economic exchanges, Successful western accounting theories and practices were introduced into China in large quantities, which promoted the process of legalization of accounting work. In March 1915, the Senate of Beiyang Warlord passed the first relatively perfect Accounting Law in Chinese history, with nine chapters and 36 articles, which was called "People's Third Accounting Law". Later, some professional accounting laws and regulations were promulgated one after another, but after the fall of Yuan Shikai, Beiyang Army * * *. As a result, it didn't play its due role. In 1935, the Kuomintang * * * also promulgated an Accounting Law with 1 chapters and 127 paragraphs, with detailed contents and detailed descriptions. Together with the Accountant Law promulgated in 1945, it played an important role in standardizing accounting work at that time.
New China was established
In December 1949, the Ministry of Finance set up a special department to manage national accounting work. Accounting legislation was gradually developed. During the 195s and early 196s, a series of professional accounting systems were issued mainly in the name of the Ministry of Finance. A relatively complete system of accounting operation laws and regulations has been formed.
In the 198s, the policies of economic development and reform and opening up accelerated the pace of accounting legal system construction. On January 21st, 1985, the Accounting Law was deliberated and adopted by the Ninth Session of the Sixth National People's Congress and formally implemented on May 1st of the same year. It marks the birth of the first basic legal document on accounting work in the People's Republic of China. 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, which constitutes the basis of the accounting legal system.
In the 199s,
On December 29th, 1993, the Fifth Session of the Eighth National People's Congress made the "On Amending the Accounting Law of the People's Republic of China". The revised "Accounting Law" has expanded the scope of implementation, and the position and role of accounting work are outstanding, which is more suitable for the needs of China's accounting reform and the integration of specific affairs with international common practices; It also gives full play to the role of accounting in the joint-stock system reform of enterprises, changes in the operating mechanism of enterprises, changes in the functions of enterprises, and strengthens the macro-control of the economy, thus providing the necessary legal guarantee. On October 31, 1999, the Twelfth Session of the Ninth National People's Congress revised the Accounting Law again, and its specific provisions are more suitable for the requirements of economic development for accounting reform. Briefly describe the five stages of public administration development. Each stage has its own management mode. The transition from the previous stage to the next stage is not easy, and the transition from the traditional public administration to the public administration has not yet been completed. But it's only a matter of time.
because the theoretical basis behind the new model is very strong. This reform movement is known as "new public administration". Although this name has caused controversy, it is not only developing vigorously, but also the best expression of the management mode that most developed countries have adopted. The traditional administrative model is a great reform relative to its era, but that era has passed.
1. Pre-traditional mode
Obviously, before the theory of bureaucratic system was perfected at the end of 19th century, there was already some form of public administration. Public administration has a long history, as long as the concept of government and the rise of civilization. As Gladden pointed out, a certain model of administration has existed since the appearance of the government.
Second, the traditional public administration mode
At the end of 19th century, another mode became popular all over the world, which is the so-called traditional administration mode. Its main theoretical basis comes from scholars in several countries, namely Woodrow Wilson in the United States and Max Weber in Germany, who are associated with the bureaucratic model; Frederick taylor systematically expounded the scientific management theory, which also originated from the application of American private sector, and provided a method for public administration. Different from other theorists, Taylor did not pay attention to the public sector, but his theory has a wide influence in this field. These three theorists are the main influencers of the traditional public administration model. For other countries, we should add Northcote and Qu Weilian, who have had an important influence on the administration of countries outside the United States, especially Wilson's administrative system. In the mid-19th century, Northcote and Qu Weilian first put forward the idea of appointing officials through examination and moral character, and put forward the views of impartiality and administrative neutrality.
Third, the new public administration mode
In the 198s and 199s, a new management method aimed at the defects of the traditional administrative mode appeared in the public sector. This method can alleviate some problems of the traditional model, and at the same time, it also means remarkable changes in the operation of public departments. This new management method has many names: Managerialism, New Public Administration Mode, Market-based Public Administration, Post-bureaucratic Model or Enterprise. By the late 199s, people were more and more inclined to use the concept of "new public administration mode". Please briefly describe the four stages of the development of accounting computerization.
The development of accounting computerization has gone through four stages: the initial exploration of simulating manual bookkeeping, the promotion and development combined with other businesses, the infiltration and integration of accounting professional judgment, and the establishment of integrated management of ERP system combined with internal control.
(1) Exploration of simulating manual bookkeeping
Realization of computerized accounting, the initial stage of computerized accounting.
(II) Promotion and development combined with other businesses
In the rich development stage of accounting computerization, more accounting subsystems were introduced, forming a complete accounting software system, including accounting processing subsystem, report processing subsystem, current management subsystem, payroll accounting subsystem, fixed assets accounting subsystem, material accounting subsystem, cost accounting subsystem, sales accounting subsystem, etc.
(3) Introducing the infiltration and integration of accounting professional judgment
The advanced stage of the development of accounting computerization realizes the computerization of accounting management.
on the basis of information provided by the computerized accounting system, combined with other data and information, with the help of the theory and method of decision support system, it helps decision makers to make scientific decision plans.
(4) Integrating with internal control to establish integrated management of ERP system
Internal control can be divided into internal accounting control and internal management control.
the module used to process accounting data in Enterprise Resources Planning (ERP) software applied by enterprises also belongs to the category of accounting software. Briefly describe the five stages of the development of foreign management thoughts
1
Traditional management stage
The earliest management activities of human beings began with the primitive family group
organization. With the continuous expansion of human practical activities,
the social organization structure has also developed from simple to complex, and
management activities have also expanded to all fields of society. 18
In the 196s, the first industrial revolution began in the western countries represented by Britain, and people began to apply scientific ideas
to the management process, and a group of thinkers, economists and management scientists who made great contributions
appeared, and entered the stage of unified management, with Adam Smith and Cha
Wells as their representatives.
(1) Adam Smith's view of division of labor and economic
people. In 1776, Smith published The Wealth of Nations, believing that
the division of labor can bring about the improvement of labor productivity, and
put forward the view of economic man, thinking that what people pursue in economic behavior
is entirely private interests.
(2) Charles Babbage's homework research and reward system
. Babbage published "On the Economy of Machine and Manufacturing < P > Industry" in 1832, thinking that to improve work efficiency, it is necessary to study working methods carefully, and at the same time, he put forward a distribution system of salary < P > plus profit, which made important contributions to the development and perfection of modern labor wage system < P >.
(3) personnel management in robert owen. Owen
proposed to shorten workers' working hours, raise wages and improve
housing, and carried out reform experiments in his own enterprise, which proved that
attaching importance to people's role and respecting people's status can make the factory
gain more profits.
in the traditional management stage, management is basically in the stage of accumulating experience, which laid the foundation for Taylor and others to establish a scientific management system and began the transition from experience management to scientific management.
2
The stage of classical management theory
Classical management theory came into being from the end of 19th century to the 192s. This school divided management into three main
functions-planning, organizing and controlling. Classical management theory mainly includes scientific management theory and classical organization theory.
2.1
Scientific management theory
This management school thinks that we can analyze the work done and supervise the work from the point of view of "science",
through objective fact analysis and using the
data obtained from experience, we should be able to find the best way to do the work.
(1) Taylor's scientific management theory. Taylor published Principles of Scientific Management in 1911, which laid the foundation for the theory of scientific management. Its theory mainly includes the following six aspects: (1) determining reasonable working standards; Standardization of working methods < P >; Reasonable allocation of workers; Differential piecework wage system; Implement
functional foreman system; Exception management.
(2) lillian gilbreth and Frank Gill
Blyth's principle of simplifying work. Mr. and Mrs. Gilbreth
made great breakthroughs in action research and labor simplification, and summarized many different actions in labor, which improved labor efficiency.
(3) The principles of Gantt's work plan. Gantt's contribution
mainly includes Gantt chart, task bonus system and non-money
factor theory. Gant also believes that the most important source of improving efficiency is the working methods of managers rather than workers.
(4) harrington emerson's principle of efficiency. Ha
Linton Emerson's thought is embodied in 12 principles of efficiency, which explains how to use resources effectively. At the same time, Emerson noted that the staffing adopted by the army has been tested and the status and role of consultants.
2.2
Classical organization theory
At the same time that Taylor's scientific management theory prevailed in the United States
, French organization management theory represented by Fa Yueer came into being, which made outstanding contributions to the development of management thought and management theory
.
(1) Fa Yueer's general management theory. Fa Yueer
published
Industrial Management and General Management
in 1915, which put forward the functions of planning, organizing, directing, coordinating and controlling management for the first time, and established 14 basic principles of management.
(2) Weber's administrative organization theory. Max Weber's main contribution to management thought is to put forward "the administrative organization model of rational thinking". Weber summed up the characteristics of the ideal administrative
organizational system as: clear division of labor, clear
hierarchical system, personnel appointment, full-time management
, compliance with rules and regulations, and the relationship between people in the organization
.
(3) The principles of James Mooney's organization. Mooney
points out that there is a structure of tasks and powers in every organization
, that is, there is a specialized division of tasks and a power level
, based on his experience in enterprises and * * * and his research on other types of organizations. Think that
has natural organizing rules or principles.
(4) lyndall Urwick