中国会计思想发展与演变探究

Research on the development and evolution of Chinese accounting thought

在经济社会发展的历程中,会计经历了一个由简单到复杂、由古代到现代,不断演变、不断发展的历史过程。经济、社会等多重因素促进或制约会计思想发展,使不同时代的会计思想具有不同的时代特征。受经济发展和社会变革等因素影响,会计思想在未来将更加强调国际化、数据化、人文化。

In the course of economic and social development, accounting has undergone a long historical process with continuous evolution and development, which is from simple to complex, and from ancient to modern. The economic and social factors exert a simulative or restrictive impact on the development of accounting thought, which has different characteristics in the different times. With the economic development and social evolution, accounting thought will be more international, data-based and humanism.