从卢卡·帕西奥利(Luca Paciolo)时代到20世纪,会计记录职能作为企业管理人员的辅助手段一直支配着会计思想领域。会计,可以被认为是记录、分类和概括业务活动的一个过程。会计信息职能作为经理人员在计划和控制中的一种辅助手段直到本世纪40年代才被广泛确认。1968年,美国会计学会出版了一本重要的理论著作《基本会计理论说明》(ASOBAT)。该著作指出,会计目标乃是为下列目的提供信息: From the days of Luca Paciolo to the twentieth century, the accounting record function, as an adjunct to business executives, has dominated the area of ​​accounting thinking. Accounting can be thought of as a process of recording, classifying and summarizing business activities. Accounting information functions as a manager in the planning and control of an adjunct until the 1940s was widely recognized. In 1968, the American Accounting Association published an important theoretical book, “Description of Basic Accounting Theory” (ASOBAT). The book states that the accounting objective is to provide information for the following purposes: