企业制度演变经历了一个从简单到复杂,由低级到高级的历史过程,贯穿这一过程的一条重要线索是企业组织与会计之间的关系,二者相互依存、相互制约、相互促进,共同推进了企业制度的发展。本文将通过对美国企业史的回顾,概括关于组织与会计关系的一般理论,并就中国现代企业制度改 The evolution of the enterprise system has experienced a historical process from simple to complex, from low level to high level. An important clue that runs through this process is the relationship between enterprise organization and accounting. The two are interdependent, mutually restrictive, and promote each other and advance together. The development of the enterprise system. This article will review the general theory of the relationship between organization and accounting through a review of the history of American companies, and change the modern enterprise system in China.