Accounting and Statistics in China during the Ming Dynasty
Chinese experience attracts more and more researchers from all over the world, as the country has convincingly demonstrated economic success in recent decades. This study was carried out using methods of observation, sampling, grouping, systematization, comparison, generalization. The theoretical an...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2022-05-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/456 |
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| _version_ | 1839583263701598208 |
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| author | M. A. Amurskaya |
| author_facet | M. A. Amurskaya |
| author_sort | M. A. Amurskaya |
| collection | DOAJ |
| description | Chinese experience attracts more and more researchers from all over the world, as the country has convincingly demonstrated economic success in recent decades. This study was carried out using methods of observation, sampling, grouping, systematization, comparison, generalization. The theoretical and practical materials in Chinese, Russian, and English were explored using a historical approach. the author highlighted the main milestones in the development of the national economy during the Ming dynasty (early, middle, and late periods) and noted their features. The principal normative documents regulating the statistics of the national economy and accounting have been brought in, including the “Laws of the Great Ming Dynasty.” The basics of state management of statistical and accounting work, based on the activities of six ministries, are considered. The practical significance of the work lies in highlighting the methods of analysis of demographic statistics, including “Hute” checkpoint system, accounting methods through the Yellow and White Book, “Baojia” accounting system, “Qianliang Zhangbu” accounting and reporting system using a “four-column ledger”, as well as the basics of property inventory. The article presents the research, ideas, and practical recommendations of such Chinese outstanding thinkers and scientists as Qiu Jun, Zhang Jiuzheng, Xu Guangqi, Lu Xiangsheng. |
| format | Article |
| id | doaj-art-8ed1d6e569e44d078f8acb9de4f7c798 |
| institution | Matheson Library |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2022-05-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-8ed1d6e569e44d078f8acb9de4f7c7982025-08-03T19:56:01ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2022-05-0192728110.26794/2408-9303-2022-9-2-72-81405Accounting and Statistics in China during the Ming DynastyM. A. Amurskaya0Financial UniversityChinese experience attracts more and more researchers from all over the world, as the country has convincingly demonstrated economic success in recent decades. This study was carried out using methods of observation, sampling, grouping, systematization, comparison, generalization. The theoretical and practical materials in Chinese, Russian, and English were explored using a historical approach. the author highlighted the main milestones in the development of the national economy during the Ming dynasty (early, middle, and late periods) and noted their features. The principal normative documents regulating the statistics of the national economy and accounting have been brought in, including the “Laws of the Great Ming Dynasty.” The basics of state management of statistical and accounting work, based on the activities of six ministries, are considered. The practical significance of the work lies in highlighting the methods of analysis of demographic statistics, including “Hute” checkpoint system, accounting methods through the Yellow and White Book, “Baojia” accounting system, “Qianliang Zhangbu” accounting and reporting system using a “four-column ledger”, as well as the basics of property inventory. The article presents the research, ideas, and practical recommendations of such Chinese outstanding thinkers and scientists as Qiu Jun, Zhang Jiuzheng, Xu Guangqi, Lu Xiangsheng.https://accounting.fa.ru/jour/article/view/456статистикабухгалтерский учетотчетностьдемографиядомохозяйствоисторияразвитиекитай |
| spellingShingle | M. A. Amurskaya Accounting and Statistics in China during the Ming Dynasty Учёт. Анализ. Аудит статистика бухгалтерский учет отчетность демография домохозяйство история развитие китай |
| title | Accounting and Statistics in China during the Ming Dynasty |
| title_full | Accounting and Statistics in China during the Ming Dynasty |
| title_fullStr | Accounting and Statistics in China during the Ming Dynasty |
| title_full_unstemmed | Accounting and Statistics in China during the Ming Dynasty |
| title_short | Accounting and Statistics in China during the Ming Dynasty |
| title_sort | accounting and statistics in china during the ming dynasty |
| topic | статистика бухгалтерский учет отчетность демография домохозяйство история развитие китай |
| url | https://accounting.fa.ru/jour/article/view/456 |
| work_keys_str_mv | AT maamurskaya accountingandstatisticsinchinaduringthemingdynasty |