稀缺有限的资源环境决定了人类社会对会计的要求--用以计较每一个经济活动的得失。 早期的会计作为社会生产职能的附带部分，在世界各地区都土生土长且各有特色。一般认为，我国会计最早产生于西周，时称“司书”，一直沿革到清末我国会计采用的是传统的“中式簿记”：设置帐户少， The scarcity of scarce resources and environment determines the human society’s accounting requirements - to calculate the pros and cons of each economic activity. Early accounting as an adjunct to the social production function was born and raised in many parts of the world. Generally believed that the earliest accounting in our country was born in the Western Zhou Dynasty, when called “Secretary ”, has been to the end of the Qing China accounting is the traditional “Chinese bookkeeping ”: set up an account less,