穷事物之始,认识事物本源,进而探求其发展规律,这是研究许多社会经济问题的基本思路和重要方法。会计准则问题的研究亦应如此。探索会计准则之渊源,不仅是会计理论研究的一个重要课题,而且对于更加深刻地认识会计准则的本质,提高人们对制定我国会计准则必要性和迫切性的认识都具有十分重要的意义。据此思路,本文试图对此做些尝试。一、复式簿记方法的诞生,促进了会计理论研究的兴起,为会计准则的产生创造了前提条件众所周知,会计是适应社会生产的发展和管理的需要而 The beginning of the poor things, understanding the origin of things, and then explore the law of its development, which is to study many socio-economic issues of the basic ideas and important methods. Accounting standards should also be the case. To explore the origin of accounting standards is not only an important issue in the study of accounting theory, but also of great significance for understanding the nature of accounting standards more profoundly and for raising awareness of the necessity and urgency of making our accounting standards. Based on this idea, this article attempts to make some attempts. First, the birth of duplex bookkeeping method has promoted the rise of accounting theory research, created a precondition for the emergence of accounting standards It is well known that accounting is to meet the needs of social development and management of production