会计与其周围的环境是密切联系而互相影响的。随着经济和社会的发展，会计所受到的环境影响就越来越复杂和多样化。在这当中，管理思想的演变对会计的影响无疑是巨大的。一、科学管理阶段在１９世纪２０年代之前，大多数工厂尚处于经验管理的阶段，管理并未形成系统思想。直到 Accounting and its surrounding environment are closely linked and influence each other. With the economic and social development, the environmental impact of accounting has become more and more complex and diversified. Among these, the impact of the evolution of management thinking on accounting is undoubtedly enormous. First, the scientific management stage Before the 1820s, most factories are still in the stage of experience management, management did not form a systematic thought. until