会计学作为一门科学,来源于实践,有自己的专门方法,是经济生活中经济计量的知识体系,它经历了长期的演进和几次重大的变革才成为一门科学。本文就促使它成为一门科学的几次重大变革进行研究和说明。会计是生产力发展到一定水平的产物。直到十五世纪,会计学仍然处于它的幼年时一、第一次大变革——复式簿记的诞生 Accounting as a science, comes from practice, has its own specialized method, is the economic measurement of economic system of knowledge, it has experienced long-term evolution and several major changes before becoming a science. This article examines and explains several major changes that have made it a science. Accounting is the product of the development of productive forces to a certain level. Until the fifteenth century, accounting is still in its infancy, the first major change - the birth of duplex book