试论会计发展的历史规律

Comments on the History Patterns of Accounting Development

人类历史发展的基本规律 ,也是会计发展的基本规律。会计发展的历史规律 :( 1 )会计随生产的发展、社会需要的变化而进化的历史规律 ;( 2 )会计随着社会经济制度、法律制度的发展而进化的历史规律 ;( 3)会计随着科技进步而进化的历史规律 ;( 4)会计随着经济管理的发展而趋统一 ,会计目标日益明确的历史规律 ;( 5 )随着社会、经济、管理的发展 ,被动式的会计将转变为积极主动式会计的历史规律。

The fundamentals of the development of accounting are based on those of human history.In the article,the author thinks the following as the historical patterns of accounting development.(1)Accounting is advancing with the development of production as well as the change of social demand;(2)Accounting is advancing with the development of social economy and that of legal system;(3)Accounting is advancing with the development of science and technology;(4)Accounting tends to unify with the development of economic management,meanwhile,the target of accounting gradually becomes clearer;(5)Passive accounting turns into active accounting with the development of society,economy and management.