会计的起源会计是由于管理生产的需要而产生的。人类为了生存就必须从事生产和交易活动。为了管理生产和交换,便需要记数。我国古代原始社会,早就采用了“刻木记日”、“结绳记事”的方法。由于记载渔猎、农产品收获和建筑房屋、分配产品等需要,先民已有了数字和几何图形的概念。从西安半坡村出土的陶钵口沿上刻有的各种符号可以说明,在公元前四千多年,我国人民已经在储藏粮食的器具上,记载了事物。在公元前三千多年,巴比伦的泥板、埃及王公墓中的刻石也有类似的记录。随着农业、畜牧业和手工业的发展,生产剩余物品的增加和交换集市的形成,记录经济 The origin of accounting Accounting is generated by the need to manage production. Human beings must be engaged in production and trading activities in order to survive. In order to manage the production and exchange, we need to count. Ancient primitive society in our country, long ago adopted the “carved wood in mind,” “knot rope memo” approach. Because of the need to document fishing and hunting, harvesting of agricultural products, building houses, distributing products, etc., the concept of numbers and figures has been provided to our ancestors. The symbols engraved along the pottery mouth excavated from the Banpo Village in Xi’an illustrate that in the four thousand years BC, our people were already recording things in the wares storing foodstuffs. In the third millennium BC, there were similar records of the clay slabs in Babylon and the stone in the Egyptian cemetery. With the development of agriculture, livestock husbandry and handicrafts, the increase of surplus goods in production and the formation of exchange bazaars, the record economy