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XuetangX

Inheritance and change of Chinese accounting culture

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Overview

Tracing the traces of ancient accounting culture, excavating pre Qin accounting ideas, deciphering the unification of Qin and Han accounting, experiencing the prosperity of Tang and Song accounting, inheriting traditional accounting culture, reviewing modern accounting culture, entering modern accounting culture, and nurturing the culture of heavy financial accounting. Humanity is diligently pursuing and constantly exploring the development and changes of Chinese accounting culture.

This course is a professional cultural literacy course for accounting majors. It is based on the excellent traditional Chinese culture, takes the development of History of China as the main line of the times, and takes the cultivation of cultural literacy as the standard. Teaching is integrated. Promote the creative transformation and innovative development of excellent traditional Chinese accounting culture, inherit traditional culture, develop socialist advanced accounting culture, never forget the original, absorb external factors, face the future, and better construct the Chinese spirit, Chinese values, and Chinese strength, providing spiritual guidance for students.


Syllabus

  • Chapter 1 Ancient Accounting Culture
    • 1.1 The Development of Ancient Accounting Culture
    • 1.2 The Traces of Ancient Accounting Culture
    • 1.3 Chapter 1 Exercises
  • Chapter 2 Pre-Qin Accounting Culture
    • 2.1 Accounting Way of Confucian Master Confucius
    • 2.2 Accounting Thought of Thinker Mencius
    • 2.3 Chapter 2 Exercises
  • Chapter 3 Accounting Culture in Qin and Han Dynasties
    • 3.1 Financial Management of First Emperor of Qin
    • 3.2 Accounting in Han Dynasty From Jiangling Han Bamboo Slips
    • 3.3 Accounting Imprint of the Silk Road
    • 3.4 Chapter 3 Exercises
  • Chapter 4 Accounting Culture in Tang and Song Dynasties
    • 4.1 Accounting Management Organization in Tang Dynasty - Du Branch
    • 4.2 The Financial and Economic Report of the Tang Dynasty - "Yuanheguo Accounting Book"
    • 4.3 The Origin of Audit Institution - Song Dynasty Audit Institute
    • 4.4 Chinese Accounting Settlement Method - Four-Column Knot Algorithm
    • 4.5 Chapter 4 Exercise
  • Chapter 5 Traditional Accounting Culture
    • 5.1 Accounting Thoughts in Water Margin
    • 5.2 Accounting Thoughts in the Journey to the West
    • 5.3 Accounting Thoughts in The Romance of the Three Kingdoms
    • 5.4 Accounting Thoughts in The Dream of Red Mansions
    • 5.5 Chapter 5 Exercises
  • Chapter 6 Modern Accounting Culture
    • 6.1 Chinese-language ledger “Serial accounts spectrum”
    • 6.2 The First Accounting Law in China “People’s Three Accounting Law”
    • 6.3 Chinese Double-entry Bookkeeping “increase and decrease bookkeeping”
    • 6.4 Chapter 6 Exercises
  • Chapter 7 Contemporary Accounting Culture
    • 7.1 The Father of Modern Accounting in China “Pan Xulun”
    • 7.2 The Founder of the Socialist Accounting System “Yang Jiwan”
    • 7.3 Chapter 7 Exercises
  • Chapter8 Accounting Culture in the Chongqing College of Finance and Economics
    • 8.1 Accounting Culture in the Chongqing College of Finance and Economics
    • 8.2 System Consciousness in Accounting
    • 8.3 Honesty Consciousness in Accounting
    • 8.4 Probity Consciousness in Accounting
    • 8.5 Chapter 8 Exercises
  • Final examination

    Taught by

    Chongqing College of Finance and Economics

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