目前,人们大多将我国会计史分为三个阶段,即:古代会计史——19世纪中叶以前;近代会计史——19世纪中叶到中华人民共和国成立前;现代会计史——中华人民共和国成立至今。近日,李茂林撰文对此提出了不同的看法。他认为,我国会计经历了萌芽、发展、停滞和复兴四个阶段,相应地可将会计史划分为 At present, most of the people in our country have divided the accounting history into three stages, namely, the history of ancient accounting - before the middle of the 19th century; the history of modern accounting - before the establishment of the People’s Republic of China from the middle of the 19th century to the founding of the People’s Republic of China; the history of modern accounting - the founding of the People’s Republic of China to date. Recently, Li Maolin wrote a different opinion on this issue. He believes that China’s accounting has undergone four stages of sprout, development, stagnation and rejuvenation. Accordingly, the accounting history can be divided into