新中国成立60年会计学发展的回顾与展望（Review and Prospect of the development of 60 years of the establishment of the new accounting China）.docVIP

新中国成立60年会计学发展的回顾与展望（Review and Prospect of the development of 60 years of the establishment of the new accounting China） This paper contributed by louchuchu. [Abstract] Retrospect and prospect, for the construction of Chinese and forward accounting characteristics. The new Chinese was founded 60 years, the development of Chinas accounting has experienced a tortuous process. In the early stages of the development of accounting (1949-1978), the initial establishment of accounting, the introduction of the construction of accounting courses, accounting development in frustration, the Cultural Revolution in the destruction of the development of accounting; accounting development boom phase (Twentieth Century 80 to 90s), is the establishment of accounting system, promote the development of accounting reform and opening up, the establishment of a double the accounting system; in twenty-first Century, is the development of accounting -- General Accounting; accounting development in the future, the new point of growth is the development of accounting disciplines. Accounting is the embodiment of the accounting theory system, or is the agglomeration of accounting theory system of accounting theory of the display object. The development of Chinas accounting has experienced a tortuous process. Peoples Republic of China 60 years old, in history just a.twenty, accounting only experienced a short fall of 60. The author based on the understanding of the nature of accounting, from one aspect of the review and Prospect of the development of accounting for 60 years. The premise of the development of accounting is the development of accounting theory, accounting theory is the basis for the development of the accounting practice of thick with leaves and deep-rooted. First, the early stages of the development of accounting (1949-1978): the initial establishment of accounting (a) the introduction of the construction of accounting courses The national economic recovery period and the first