Cao
Biographic Data
| ID | 28975 |
|---|---|
| NAME | Cao |
| FAMILY NAME | Cao |
| SIGNATURE | CAO |
| AFFILIATIONS | Shanghai Jiao Tong University |
| ORCID | 0000-0001-9474-0592 |
| VERIFIED | Yes |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 3 |
| AUTHOR COUNT | 4 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2015 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 1 |
Business Accounting at Fengshengtai in Late Imperial China: Is There New Evidence of Double-Entry Bookkeeping
This article analyzes the accounting treatment of sales and purchasing at the Fengshengtai Company (丰盛泰号), a salt trader from Shanxi Province. We find evidence of “dualled entry” bookkeeping in that all transactions were recorded twice. Crucially, each set of dualled entries was recorded in two distinct accounts. For example, cash transactions were recorded in a “cash flowing account” as well as a specialized flowing account. We thus argue that, …
Traditional Conservation and Storage Methods for Ancient Chinese Painting and Calligraphy on Silk Manuscripts
This study investigated traditional conservation and storage methods for Chinese silk manuscripts containing painting and calligraphy from the Warring States period (475–221 BC), the Qin dynasty (221–207 BC), the Han dynasty (202–8 BC; AD 25–220), and from the end of the Han to the present. At present, there is gap in the literature regarding the application of such methods to these works. The study methods include a literature review (classical …
Detail-Based Analysis in the Study of Land Reform: A Methodology for Studying Modern Chinese History
I use “procedure,” rather than “resulting,” files in local archives to re-interpret the politics of China’s Land Reform. I demonstrate that, at the time, China’s rural population was not divided into landlords, rich peasants, middle peasants, poor peasants, and tenant peasants. Instead, the “rich tenant peasant” was an essential group to understand the land ownership and relations among the different groups. Furthermore, the existence of “one fie…
Grain, Local Politics, and the Making of Mao's Famine in Wuwei, 1958-1961
Mao's Great Famine in Wuwei County, Anhui Province, between the years of 1958 and 1960, resulted in the deaths of about 245,000 people, a quarter of the local population. By focusing on grain production and consumption, this article adopts a local perspective to examine the county's official archives and analyse the background, rationale, and processes of local authorities that led to one of the highest death rates in the country. A local perspec…
Business Accounting at Fengshengtai in Late Imperial China: Is There New Evidence of Double-Entry Bookkeeping
This article analyzes the accounting treatment of sales and purchasing at the Fengshengtai Company (丰盛泰号), a salt trader from Shanxi Province. We find evidence of “dualled entry” bookkeeping in that all transactions were recorded twice. Crucially, each set of dualled entries was recorded in two distinct accounts. For example, cash transactions were recorded in a “cash flowing account” as well as a specialized flowing account. We thus argue that, …
Grain, Local Politics, and the Making of Mao's Famine in Wuwei, 1958-1961
Mao's Great Famine in Wuwei County, Anhui Province, between the years of 1958 and 1960, resulted in the deaths of about 245,000 people, a quarter of the local population. By focusing on grain production and consumption, this article adopts a local perspective to examine the county's official archives and analyse the background, rationale, and processes of local authorities that led to one of the highest death rates in the country. A local perspec…
Traditional Conservation and Storage Methods for Ancient Chinese Painting and Calligraphy on Silk Manuscripts
This study investigated traditional conservation and storage methods for Chinese silk manuscripts containing painting and calligraphy from the Warring States period (475–221 BC), the Qin dynasty (221–207 BC), the Han dynasty (202–8 BC; AD 25–220), and from the end of the Han to the present. At present, there is gap in the literature regarding the application of such methods to these works. The study methods include a literature review (classical …
Detail-Based Analysis in the Study of Land Reform: A Methodology for Studying Modern Chinese History
I use “procedure,” rather than “resulting,” files in local archives to re-interpret the politics of China’s Land Reform. I demonstrate that, at the time, China’s rural population was not divided into landlords, rich peasants, middle peasants, poor peasants, and tenant peasants. Instead, the “rich tenant peasant” was an essential group to understand the land ownership and relations among the different groups. Furthermore, the existence of “one fie…
Business Accounting at Fengshengtai in Late Imperial China: Is There New Evidence of Double-Entry Bookkeeping
This article analyzes the accounting treatment of sales and purchasing at the Fengshengtai Company (丰盛泰号), a salt trader from Shanxi Province. We find evidence of “dualled entry” bookkeeping in that all transactions were recorded twice. Crucially, each set of dualled entries was recorded in two distinct accounts. For example, cash transactions were recorded in a “cash flowing account” as well as a specialized flowing account. We thus argue that, …
Archaeology (3 works) · Chinese history and philosophy (3 works) · Economics (3 works) · Law (3 works) · Political science (3 works) · China (2 works) · China's Socioeconomic Reforms and Governance (2 works) · Demography (2 works) · History (2 works) · Law (2 works)