Special report on ¡°Social progress and the reconstruction of accounting theory framework¡± of Academic Growth Path Series of Sub-School of Industrial and Commercial Management

From 14:30 to 16:30 on June 26, 2015, Sub-School of Industrial and Commercial Management held an academic lecture in SD302. Prof. Zhou Shouhua, Deputy Secretary General of Accounting Society of China, Editor in Chief of Accounting Research and a doctoral tutor, gave a special presentation of “Social progress and reconstruction of accounting theory framework” in our university. The lecture was hosted by Associate Prof. Sun Hejie, Party Secretary of Department of Accounting of Sub-School of Industrial and Commercial Management.
Prof. Zhou started his wonderful presentation with several perceptual questions of “What is accounting? Goal of accounting. Why learning accounting?” He said that accounting should not only measure traditional capital and real wealth, but also measure social wealth and establish thoughts of “Global accounting”. Prof. Zhou’s concepts involved frontier theory and practical application of current research and development of accounting, providing important angel and accordance for study and research of participant teachers and students. The academic presentation consists of four parts. First, it briefly introduced accounting and its developing history, defining origin and orientation of current accounting system with currency as the main measure unit. Then, it explained relationship between accounting and economy, accounting and politics, accounting and philosophy, accounting and democracy, accounting and legality. In the process, Prof. Zhou described advantages and disadvantages of traditional accounting in wealth accounting and controlling from angels of social capital and ecological capital in detail. He put forward a measurement and accounting method combined currency and entity as well as his own opinion about improving accounting system. Finally, Prof. Zhou described dynamic adaption process and developing trend of social progress and reconstruction of accounting theory framework and elaborated major problems and fields of future accounting research. Prof. Zhou also talked about his many years’ research experience and feelings, making the audience benefit very much.
Some teachers, doctor candidates and master candidates attended the lecture and had warm interaction. Prof. Zhou’s presentation was welcomed and appreciated by teachers and students. He gave comprehensive and careful answer to questions raised by teachers and students during interaction.
This lecture is one of the annual serial presentations of Academic Growth Path of Three Business Growth Paths, advocated by the Sub-School of Business Administration. The Three Business Growth Paths activities include Academic Growth Path, Vocational Growth Path and Entrepreneurship Growth Path. The Academic Growth Path invites high-level experienced scholars at home and abroad to give instructions for youth teachers and graduated students on publishing high-level academic papers and applying for high-level research projects like national science fund and national social science fund. The Vocational Growth Path invites professional managers who have grown fast to be successful to analyze their growth paths for the undergraduates, making them know themselves, know the society, demonstrate themselves, administrate themselves realize themselves. The Entrepreneurship Path invites successful entrepreneurs and entrepreneurship experts to give systematic presentations on how to succeed in managing enterprises, so as to inspire the undergraduates’ consciousness and enthusiasm on entrepreneurship and to strengthen their purposiveness and self-consciousness of learning.