Briefly describe the emergence and development of accounting?

The emergence and development of accounting:

(a) the emergence of accounting

The production of material materials is the basis for the existence and development of human society, human beings to survive, social development, we must rely on the birth of the activities to create clothing, food, housing, transportation and other required means of production, living, and the contradiction between the scarcity of resources and the unlimited demand for the development of human society, prompting people to be in the The contradiction between the scarcity of resources and the unlimited demand for the development of human society prompts people to be concerned about the ratio between their production results and the production of the means of production consumed by them in the production activities of material resources, to emphasize the efficiency, and to strive for less inputs and more outputs. In order to achieve this goal, it is necessary to organize and plan the labor process, and at the same time to observe, measure, record, calculate and compare the results of labor and labor costs, thus giving rise to accounting, which is integrated into production and management activities. Initially, accounting was only an incidental part of the production function, and it was done by the producers by memory, or simple records, outside the production time to record the income, expenditure and other matters incidentally. With the development of production activities, the expansion of the scale of production, the process of day

(ii) the development of accounting and calculation.

With the development of social production and the increasing socialization of the scale of production, the need to save labor consumption and improve economic efficiency is increasing, and more and more difficult, the development of accounting puts forward higher and higher requirements, prompting the accounting from the early physical quantities of simple records and calculations, and gradually developed into the use of money as a unit of measurement to comprehensively supervise the process of economic activity. Accounting techniques and methods, after a long period of social practice and extensive absorption of advanced scientific and technological achievements, gradually perfected throughout the development of accounting, accounting from its creation to the present, roughly through three stages.1. Ancient Accounting StageAncient Accounting Stage refers to the period of time from the creation of accounting to the 15th century 50's. In our country, accounting has a long history of development, and it has a long history of development. In China, accounting has a long history. As early as in the Western Zhou Dynasty, the word "accounting" has already appeared, and there are accounting for the service of the dynasty, such as the "Secretary will". At that time, the basic meaning of accounting is that both the daily sporadic records, but also the end of the year comprehensive accounting, through the accumulation of the day, month by month to the year will be accounting, so as to correctly assess the dynasty's financial and economic revenues and expenditures of the purpose. Spring and Autumn and Warring States period, our country has a regular accounting statements and accounting books, and the implementation of a single type of payment and receipt of accounts, also appeared on the "accounting" word incisive interpretation, such as the Warring States period of the State of Lu Confucius: "tasted for the commissioner to carry on, said the accounting when it was just carry on." To the Song Dynasty appeared "four columns of the inventory", that is, the tube is equivalent to modern accounting terminology in the first balance of the new income is equivalent to modern accounting terminology in the current period of income) dismissal (equivalent to modern accounting terminology in the current period of modern accounting

(C) modern accounting stage

The stage of modern accounting mainly refers to the West from the 15th century to the 1950s to produce the Italian double-entry accounting. The modern accounting stage refers to the accounting theory and practice in the West from the 1550s, when the Italian double-entry bookkeeping began, to the end of the 20th century, when the first "Accounting Research Bulletin" appeared, representing the United States "Generally Accepted Accounting Principles", until the end of the period of history. The sign of the formation of modern accounting is that in 1494, the Italian mathematician Luca Bacci-Aller published the world's first book devoted to double-entry bookkeeping - "Outline of Art, Geometric Ratio and Proportion". One of the chapters was devoted to bookkeeping, which gave a comprehensive and systematic description and summary of double-entry bookkeeping and debit and credit accounting, marking the emergence of modern accounting and an important milestone in the history of its development. With the completion of the industrial revolution at the beginning of the 19th century, and the emergence of joint-stock companies characterized by the separation of capital ownership and management rights, the requirement of economic and financial activities in the "freelance" identity of the certified public accountants or chartered accountants arose, in 1854, in Scotland, England, the establishment of the first Association of Accountants -Edinburgh Society of Accountants, which is another milestone in the history of accounting development in the same period in China, there are related accounting theory and technology. In the late Ming and early Qing dynasties, on the basis of "four pillars of the inventory", the "Longmen account" was designed, and in the large-scale workshops and handicrafts, the "account room" was set up to set up the account books and assess the costs, Cost Run. Jiao Zhuan, a scholar of the Qing Dynasty, "Justice of Mencius" book, accounting is explained as: "piecemeal counting for counting, the sum of counting the

(4) modern accounting stage

or accounting practices have entered a fast lane. On the one hand, with the continuous improvement of the level of productivity, the continuous expansion of the scale of enterprises, the separation of ownership and management, the emergence of a large number of joint-stock companies, the competition between enterprises is becoming more and more intense, thus putting forward new requirements for accounting: in addition to reflecting and transmitting information, we have to carry out planning, controlling, analyzing, and participating in business decision-making. As a result, traditional accounting has been divided into financial accounting, which mainly provides financial information to the outside world, and management accounting, which serves the needs of internal management. On the other hand, with the improvement of science and technology, the combination of modern mathematics, modern management science and accounting, especially the emergence of computerized accounting has led to fundamental changes in the operation of accounting. After the founding of new China, the government attaches great importance to accounting work, in the planned large-scale socialist economic construction needs, has formulated a number of unified accounting system to strengthen the organization of accounting work, norms and guidance. 1985, the National People's Congress promulgated the "Chinese people's *** and the State Accounting Law", so that China's accounting work has entered the orbit of the legal system. In order to meet the needs of reform and opening up and the development of market economy, in 1992, the Ministry of Finance promulgated the "Enterprise Accounting Standards, a basic standard", which came into effect from July 1, 1993 onwards. This shows that China has made substantial adjustments and reforms in the system of accounting laws and regulations, the macro accounting management mode, the important principles of accounting and some major accounting methods, etc., and is gradually converging with the international accounting practices. With the globalization of the economy, the internationalization of accounting has become a necessity, and in 2006, the Ministry of Finance, on the basis of summarizing China's accounting norms and further learning from international experience, reissued a new set of Enterprise Accounting Standards, which put China's accounting on an international track from theory to practice. Since then, a series of specific standards and interpretations of accounting standards have been issued to enrich and improve the content system of accounting standards. In short, accounting is a product of social and economic development, and with the development of social and economic development, the requirements of accounting are getting higher and higher, promoting the gradual enrichment and improvement of practice. Practice has proved that the more the economy develops, the more important accounting