科技革命与现代会计学的改革与发展

Scientific and Technical Revolution and the Reform and Development in the Modern Accounting

科学技术进步以及相应产生的经济管理需要，是导致现代会计学产生与发展的根本原因。会计学发展反过来又能在相当程度上推动科技发展和经济社会进步。中国的会计改革进程应与经济管理的需要相适应。

The scientific and technical progress and the needs of economic management resulted correspondingly from, is the root cause which result in the generation and development of the modern accounting, and which in turn promote, to a great extent, the scientific and technical development and the progress of the economic society. The accounting reform process in China should be suited to the needs of economic management.