On the modernization attempt of the accounting system in the early Republic of China
At the beginning of the Republic of China,the process of accounting legalization was accelerated with the establishment of various new legal systems.The evolution of accounting legislation from"draft"to"regulations"and ultimately to the Accounting Law reflects its spiritual pursuit in the early years of the Republic of China.The formulation and promulgation of the"Accounting Law of 1914"(enacted in the third year of the Republic of China)was newly established,which is of great significance as a foundation for the development of accounting in China,and was an initial attempt of the modernization of accounting.However,the accounting legalization does not equate to its rule of law and modernization.Numerous obstacles hinder the modernization of accounting,which fundamentally depends on the degree of human modernization,while human modernization relies on the strong guidance and education of the state,as well as the assurance of its political authority.
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