会计在生产力日益发展和生产过程社会化程度日益提高的过程中,经历了一个由简单到复杂,由低级到高级的发展过程,会计理论和方法体系,通过吸收先进的科技成果而得到不断地改进。因此,财会人员有不断进行知识更新的必要。第一,先进的社会生产力为先进的会计方法的产生创造了物质 In the process of increasing productivity and socialization of the production process, accounting has undergone a process of development from simple to complex, from low to high, accounting theory and methodological system, continuously improved by absorbing advanced scientific and technological achievements . Therefore, the accountants have the need to constantly update their knowledge. First, advanced social productivity has created material for the generation of advanced accounting methods