(1) Ancient accounting stage Ancient accounting, in terms of time, is a very long period from the middle and late Paleolithic period to the end of feudal society. Judging from the main technical methods used in accounting, it mainly involves the original measurement record method, single account book method and double entry bookkeeping method in the initial stage. During this period, accounting work such as measurement, recording and analysis was initially mixed with other calculation work. After a long development process, it has gradually formed a set of methods with its own characteristics and become an independent management work.

(2) Time Span Signs of Modern Accounting in Modern Accounting Stage It is generally believed that the book Arithmetic, Geometry, Ratio and Proportion Summary written by Italian mathematician and accountant Luca pacioli should have been published from 65438 to 0494 until the end of the 1940s. There are two major developments in accounting methods, techniques and contents. One is the continuous improvement and popularization of double-entry bookkeeping, and the other is the appearance and rapid development of cost accounting, which has become an important basis for the branch of management accounting in accounting.

(C) The time span of modern accounting is from 1950s to the present. There are two important signs in the development of accounting methods, techniques and contents. One is a qualitative leap in accounting means, that is, "computerized accounting" produced by the integration of modern electronic technology and accounting. The other is that with the development of production and management science, accounting is divided into financial accounting and management accounting. The first electronic computer was born in the United States in 1946, and was initially applied in accounting in 1953, and then developed rapidly. By the 1970s, the application of computer software database had appeared in developed countries, and a comprehensive computer management system had been established.