The Development of Certified Public Accountants System in the People's Republic of China

被引：0

作者：

Shanghai University of Finance and Economics Xu Zhengdan

机构：

来源：

财会通讯 | 1994年 / S1期

关键词：

CPA; The Development of Certified Public Accountants System in the People’s Republic of China;

D O I：

10.16144/j.cnki.issn1002-8072.1994.s1.010

中图分类号：

F233 [会计工作组织与制度];

学科分类号：

1202 ; 120201 ;

摘要：

Since the publication of "Everything about Arithematic, Geometry and proportion", written by Luca Paciolo, 1494, it had been for 500 years. During this period double-entry booking established by Luca Paciolo promotes greatly accounting practice and social economy. Since the western booking introduced from Japan in the late of Qing Dynasty, the double—entry booking also has

引用

页码：31 / 36

页数：6