(A) the emergence of accounting

The production of material resources is the foundation of the existence and development of human society. If human beings want to survive and society wants to develop, they must rely on life activities to create the means of production and living needed for food, clothing, housing and transportation. The contradiction between the scarcity of resources and the unlimited demand of human social development urges people to care about the ratio of their own production achievements to the means of production consumed in producing these achievements, stress efficiency and strive to invest less and produce more. In order to achieve this goal, we must organize and plan the labor process, and at the same time observe, measure, record, calculate and compare the labor results and labor costs, so as to produce accounting integrated into production and business activities. At first, accounting was only an incidental part of the production function. It is recorded by the producer through memory or simple records except the production time. With the development of production activities and the expansion of production scale, the technology day

(B) the development and calculation of accounting.

With the development of social production and the increasing socialization of production scale, it is more and more necessary and difficult to save labor consumption and improve economic benefits, which puts forward higher and higher requirements for the development of accounting, prompting accounting to gradually develop from simple recording and calculating physical quantities in the early days to the process of comprehensively supervising economic activities with money as the unit of measurement. Accounting techniques and methods are gradually improved through long-term social practice and extensive absorption of advanced scientific and technological achievements. Looking at the development of accounting, accounting has gone through three stages from its birth to now. 1. Ancient accounting stage The ancient accounting stage refers to the period from accounting to 65438+1950s. Accounting has a long history in China. As early as the Western Zhou Dynasty, the word "accounting" appeared, and accountants who served the dynasty appeared, such as "Sihui". The basic meaning of accounting at that time was that there were both daily sporadic records and year-end comprehensive accounting. Through the accounting of that year, the financial and economic income and expenditure of the dynasty were correctly evaluated. During the Spring and Autumn Period and the Warring States Period, China had formal accounting statements and accounting books, and implemented a single-type bookkeeping. There is also an incisive explanation for the word "accounting", such as Confucius of Lu in the Warring States Period: "Being an official is just a matter of taste, but an accounting problem." In the Song Dynasty, "four-column inventory" appeared, that is, it was equivalent to the opening balance and new income in modern accounting terms and the current income in modern accounting terms) and was expelled (equivalent to the current modern accounting in modern accounting terms)

(3) Modern accounting stage

The modern accounting stage mainly refers to the accounting theory and practice in the historical period from the appearance of Italian double-entry bookkeeping method in the 1950s in 65438 to the appearance of the first "accounting research bulletins" representing "generally accepted accounting principles" in the United States in the late 1990s. The symbol of modern accounting is 1494. Luca Bachale, an Italian mathematician, published the world's first book devoted to double-entry bookkeeping-A Summary of Techniques, Geometric Ratios and Proportions. One chapter is devoted to bookkeeping, which comprehensively and systematically describes and summarizes the double-entry bookkeeping method and the debit and credit bookkeeping method, marking the emergence of modern accounting and an important milestone in the history of social development. With the completion of the industrial revolution at the beginning of the19th century and the emergence of joint-stock companies characterized by the separation of capital ownership and management rights, certified public accountants or chartered accountants appeared in economic and financial activities as "freelancers". 1854, the first association of accountants-Edinburgh Institute of Accountants was established in Scotland, England, which was another milestone in the history of accounting development. At the same time, relevant accounting theories and theories have emerged in China. In the late Ming and early Qing dynasties, Longmen account was designed on the basis of "four-column inventory". In the large-scale workshop handicraft industry, "account room" was set up, account books were set up, expenses were assessed and costs were embellished. In the book Justice of Mencius written by Jiao Xun, a scholar in the Qing Dynasty, the explanation of accounting is: "Piecemeal calculation is a plan, and harmony is a sum."

(D) Modern accounting stage

Or accounting practice has entered the fast lane. On the one hand, with the continuous improvement of productivity and the continuous expansion of enterprise scale, the separation of ownership and management rights, the emergence of a large number of joint-stock companies, and the increasingly fierce competition among enterprises, this puts forward new requirements for accounting: in addition to reflecting and transmitting information, it is also necessary to plan, control, analyze and participate in business decisions. Subsequently, traditional accounting is divided into financial accounting that mainly provides financial information to the outside world and management accounting that serves the needs of internal management. On the other hand, with the improvement of science and technology, the combination of modern mathematics, modern management and accounting, especially the appearance of computerized accounting, has fundamentally changed the accounting operation mode. After the founding of New China, the government attached great importance to accounting. In order to meet the needs of large-scale socialist economic construction in a planned way, many unified accounting systems have been formulated in succession to strengthen the organization, standardization and guidance of accounting work. 1985, the National People's Congress promulgated the Accounting Law of People's Republic of China (PRC), which made China's accounting work step into the legal track. In order to meet the needs of reform and opening-up and the development of market economy, the Ministry of Finance promulgated the Basic Accounting Standards for Enterprises from 1992, which came into effect on July 2003 1993. This shows that China has made great adjustments and reforms in the accounting laws and regulations system, macro-accounting management model, important accounting principles and some major accounting methods, and has gradually integrated with International accounting practices. With the economic globalization, accounting internationalization is imperative. In 2006, on the basis of summarizing China's accounting standards and drawing lessons from international experience, the Ministry of Finance re-issued a set of new accounting standards for enterprises, which made China's accounting enter the international track from theory to practice. Since then, a series of specific standards and explanations of accounting standards have been issued one after another, enriching and perfecting the content system of accounting standards. In a word, accounting is the product of social and economic development. With the development of social economy, the requirements for accounting are getting higher and higher, which promotes the gradual enrichment and perfection of practice. Practice has proved that the more the economy develops, the more important accounting is.