会计是一门社会科学,它是社会的产物,也是社会活动的一个侧面。从会计的整个发展历史过程,可以看出社会环境对会计发展演变的重要影响。其中一个最重要的影响,就是会计的职能随着社会发展的需要而不断扩大。传统财务会计实务仅是根据已经发生的企业经济业务记录和提供会计信息。所谓企业经济业务主要是指企业之间所发生的商品和劳务的交易。传统 Accounting is a social science, it is a product of society, but also a side of social activities. From the accounting history of the entire development process, we can see the social environment on the accounting evolution of the important impact. One of the most important effects is that the functions of accounting are constantly expanding in line with the needs of social development. Traditional financial accounting practices are based solely on the business records of the business that have taken place and the provision of accounting information. The so-called business economic business mainly refers to the transactions between goods and services occurred between enterprises. Tradition