苏联现代会计制度是在17～18世纪伴随沙皇君主政体的全面建立而从国外引进的。当时,彼得大帝建立了一支庞大的、训练有素的陆军和海军,由于缺乏足够的专门人才对必要的经济资源进行管理和控制。因而对维持这支庞大的武装力量难以提供足够的财力支持。于是,为了建立必要的控制,沙皇政府决定建立并采用现代会计制度。 The Soviet modern accounting system was introduced from abroad during the 17th and 18th centuries with the establishment of the tsarist monarchy. At that time, Peter the Great established a large, well-trained army and navy, which managed and controlled the necessary economic resources due to the lack of sufficient specialized personnel. Therefore, it is difficult to provide enough financial support to maintain this huge armed force. Thus, in order to establish the necessary controls, the tsarist government decided to establish and adopt a modern accounting system.