Murav'eva L.A.Financial University under Government of Russian Federation, Moscow, Russian Federation lam1812@mail.ru
The article considers the main areas and features of economic development of the Netherlands during initial accumulation. In the 16th century, the first bourgeois revolution took place in the Netherlands, which was accompanied by the national liberation struggle against the domination of the Spaniards. As a result, a new State, the Republic of the Seven United Provinces, appeared in the north of the country. It was also called the Dutch Republic, according to the name of the most economically developed province of the seven provinces that composed the Republic. The political structure, geographical position and social development of the Dutch Republic had a beneficial effect on the early capitalism development. Underdeveloped feudal relations contributed to the transition of agriculture to farming development pattern. The agrarian sector development resulted in creation of highly advanced food industry. The Dutch Republic specialized in the production of cheese, meat and dairy products, and sugar. Many branches exported the produced goods. Fishery remained one of important occupations of the population. The shipbuilding became the leading branch of the Dutch industry. Owing to shipbuilding, the Republic became the first in the world in terms of the size and quality of the navy and commercial fleet. International trade provided the economic prosperity of the country. The financial market was the most advanced market for its time. In cities, commodity and stock exchanges operated. However, from the second half of the 17th century, the Republic started losing its leadership in the world arena. The author also pays attention to the development of bookkeeping in Europe. In the 16th and 17th centuries, the double-entry bookkeeping was widely spread and very much advanced in terms of making accounting rules and procedures, the French accounting school replaced the Italian one.
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