学术英语课程论文封面.doc

班 级: 英语（读写）________班 名册序号:_________ 云南大学课程论文 课程: 学术英语（读写） 论文题目： (英文题目) (中文题目) 学院 专业 学生姓名 学号 指导教师 得分 2014年 7 月 An Analysis of the Accounting Thoughts in the Republic of China Abstract On the basis of the historical literatures and the opinions historians and accounting scholars, this paper attempts to arrange some remarkable characteristics about accounting thoughts during the Republic of China. Then the thesis evaluates its historical contribution and gives some lessons on the current accounting system through historical analysis. Because accounting work during the period of Republic of china was frequent, there are little monographs or articles about the accounting thoughts during that time and the elaboration is fragmented, too. Nevertheless, the study on the accounting thoughts in the Republic of China is propitious to hold the objective laws and historical references of the evolution of accounting thoughts and explore the orientation of the development of future accounting. Due to the limited time and space, the essay is restricted to a simple analysis of its features and experience More researches focusing on analyzing the details are need to be done in the future. Key words: the Republic of China, accounting thoughts, accounting history An Analysis of the Accounting Thoughts in the Republic of China I. Introduction With the rapid development of economy, accounting has been put into full play in social-economic region. As an important component of accounting theories, the history of accounting thoughts is attached increasing attention. According to Guo(1999) and Liu(2005), accounting thoughts The history of accounting thoughts can reveal the objective law of its evolution, as well as the relationship between accounting thou