Guo Daoyang

Publication Date

Fall 1989


Chinese accounting has had a long history. In ancient times it was far better developed than accounting in the Western world. The history of Chinese accounting should be known by accounting historians of the West. Both Eastern and Western accounting historians then should search for cross-cultural contacts through the centuries. It may well be that governmental accounting in the West may be improved by the West studying the much longer and much richer heritage of governmental accounting in China.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.