论会计发展的动因

The Driving Factors about the Developmentof Accountancy

生产力的不断发展是会计发展的重要因素,一定条件下仅环境的变化会巨大地影响会计的发展变化。生产力和环境变化共同决定会计的发展。会计真正的发展动因应是生产力的发展和环境的变化,可谓“生产——环境”动因论。

The constant development of productivity promotes the development of accountancy. The changed environments alone under given conditions would influence greatly on the development of accountancy. The real driving factors of the development of accountancy is the development of productivity and environmental, which can be called the theory of driving factors of 'Productivity - Environment' .