会计是对特定主体在一定时期发生的生产经营活动进行反映和监督的管理活动。不同会计主体有各自特殊的生产规律。这种特殊的生产规律是客观存在的,不仅与生产技术的发展水平有关,而且与社会经济的发展阶段有关,由此引起的会计对象的变化和不同监督要求也会引起会计方法的变化。 Accounting is the management of a specific subject in a certain period of time production and management activities to reflect and supervise the management activities. Different accounting entities have their own special rules of production. This special law of production is an objective reality, not only related to the level of development of production technology, but also related to the stage of socio-economic development. The changes in accounting objects and the different supervision requirements that may result from these changes also lead to changes in accounting methods.