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探究和阐述会计发展的历史过程及其规律,对于推进会计理论的研究,促进会计实践的发展,创建有中国特色的社会主义会计管理模式,具有十分重大的现实意义和深远的战略意义。 一、历史的发展 据会计手段(方法和工具)的历史发展对会计作一阶段性阐释。 (一)古代会计 这一阶段主要是以人类原始计量记录行为的发生和单式簿记的形成与发展为主轴,并以会计工具的手工操作为特征。
Studying and expounding the historical process and its laws of accounting development have very important practical significance and far-reaching strategic significance for promoting the study of accounting theory, promoting the development of accounting practice and establishing the socialist accounting management model with Chinese characteristics. I. Historical Development According to the historical development of accounting methods (methods and tools), a staged interpretation of accounting. (A) The ancient accounting This stage is mainly based on the occurrence of the original human measurement records and the formation and development of single-type bookkeeping as the main axis, and accounting tools for manual operation is characterized.