一、进化与会计信息进化,亦称“演化”,是指生物在自然界逐渐演变、向前发展的过程。进化论由法国生物学者马克首次提出,并由英国生物学家达尔文在1859年以《物种起源》一文而正式奠基。被恩格斯尊称为十九世纪自然科学三大发明(另两项为能量守恒与转换定律、细胞学说)之一的进 First, the evolution and evolution of accounting information, also known as “evolution” refers to the gradual evolution of the biological world, the process of development. Evolution was first proposed by French biologist Mark and was formally laid down by British biologist Darwin in 1859 on the “Origin of Species.” Engels revered as one of the three great inventions of the nineteenth century natural sciences (the other two being the laws of conservation and conversion of energy and cytology)