中文摘要：

20世纪上半叶是亚洲殖民地国家和地区争取民族独立的过程,也是海外华侨华人探寻自我生存模式的过程。1909年始,菲律宾华商因政府要求采用西文簿记,在马尼拉中华商会的领导下,掀起了一场历时长久、声势浩大的＂西文簿记案＂抗争运动,以维护和争取华侨华人权益。这场＂簿记案＂抗争运动历时27年,充满冲突与妥协,是一个艰难复杂的过程。在此过程中,菲律宾马尼拉、怡朗、宿务等地中华商会得以快速成长,逐渐成为菲华社会的领导团体和组织中心。在长期的交涉和抗争中,华商积累了丰富的海外生存经验,实现了自我调整,并逐步适应乃至融入居住地社会。

英文摘要：

In the first half of the 20 th century,it was not only the process of struggle for national independence of colonial countries and regions in Asia,but also an exploration of Overseas Chinese for self survival mode.Beginning in 1909,because of the governments request to use the Western bookkeeping,the Chinese businessmen in Philippines set off a long and spectacular Western Bookkeeping Case＂ protest movement,in order to maintain and fight for their rights and interests,which lasted for27 years and was a difficult and complex process full of conflict and compromise.In the process,the Chinese Chamber of Commerce in Manila,Iloilo,Cebu and other places developed rapidly,and has gradually become the Filipino Chinese community leadership group and organization center.During the long negotiations and protests,the Chinese has accumulated rich overseas survival experience and realize self adjustment to gradually adapt and integrate into the community of residence.