History of accounting development abroad?

(I), the rise of Western-style single-entry bookkeeping

10th to 11th centuries, as the medieval center of commerce and industry in Western Europe, the rise of the city, and soon developed. the late 11th century to the 12th century, in the aftermath of the Crusades, Lombardy, northern Italy and central Tuscany began to control the intermediary trade between the East and Western Europe. The merchants in the Italian cities of Venice, Genoa and Florence and the French cities of Marseilles and Naraouari accumulated a large amount of capital and invested it in the industry and the money industry one after another, thus further promoting the development of handicrafts, commerce and the money industry. from the 12th century to the 13th century, the movement of the citizens for the self-government of the cities was growing, and eventually through fierce struggles, a number of city-states were established such as Venice, Genoa, Florence, etc., soon became the base of the capitalist economy. 13th century to 14th century, with the development of international trade, with Venice as the center of the Mediterranean Trade Area, Venice began to become the intermediary of the East-West trade, which issued the gold coin "Ducat" has been dominant in the European currency market, and by the 14th century, the business of the silver market was dominated by the gold coin "Ducat". The gold coin "Ducat" issued by it has occupied a dominant position in the European money market, and the number of merchants operating in the silver money industry has reached more than one hundred in the 14th century. At the same time, in the 13th and 14th centuries, guilds developed in various city-states, and the alliance of bourgeoisie formed through the guilds became a powerful organization for declaring war against the feudal lords. The result of these changes was, as Marx noted, "the first sprouts of capitalist production, which in the fourteenth and fifteenth centuries could be seen sparsely along the Mediterranean coast." This is the main reason why double-entry bookkeeping was able to germinate, emerge and gain initial development in the city-states of northern Italy, and ultimately contributed to the rise of Western-style bookkeeping and took the place of Eastern accounting in history.

(2), the emergence of Western double-entry bookkeeping

In the stage of the germination of capitalist economic relations and growth, produced a Florentine, Genoese and Venetian bookkeeping, "three thin" the glory of the future of Western Europe and even the world of the development of accounting milestones, which realized the world by the ancient stage of accounting development to the stage of modern accounting development. It realizes the world from the ancient accounting development stage to the modern accounting development stage of change, rewrite the history of the world accounting development, produce the study of double-entry bookkeeping of the glorious literature of the "Thin Record Theory", and open the history of modern accounting development of a brand-new chapter. From the 16th century to the 17th century, Germany, Holland, France, etc. successively inherited and developed the Italian double-entry bookkeeping practices and theories, and eventually created the "Pacioli Era" in Europe. The British bourgeois revolution in the 17th century cleared the obstacles to the development of social productive forces, which in turn brought about the industrial revolution in the 18th century 70's, a major change that made the development of British accounting into a period of innovation. At the same time, the 18th century in the consolidation of the prosperous development of the public *** accountant business and its contribution to auditing, double-entry bookkeeping principles and early cost accounting, so that Britain soon became the world center of accounting development, this historical position has been maintained until the 19th century.

(c), the western double-entry bookkeeping realized a fundamental shift in the history of world accounting development.

From the 13th century to the 19th century, in the double-entry bookkeeping era of about 700 years of historical evolution, the realization of the world's accounting development history of the two fundamental changes, one is the realization of the development of accounting from the ancient stage of development to the modern stage of the development of accounting, during which to adapt to the early changes in the development of the market economy to come, and gradually with the method of double-entry bookkeeping system instead of a single-entry bookkeeping system, and the more systematic establishment of the "accounting system", "accounting system", and "accounting system", and "accounting system". A more systematic establishment of the basic theory of "bookkeeping". Second, at the turn of the 19th century and the 20th century, under the profound influence of the industrial revolution, to adapt to the needs of the development of the capitalist market economy, the establishment of cost accounting as a foothold to the status of accounting in the company's economic management as the basic guiding ideology, has been in the practice of dealing with the theoretical aspects of the development of the direction of the accounting era began to change, this change in the 20th century before the final completion.

(d), the rise of western accounting for the development of the capitalist economy laid the foundation.

The rise of Western accounting is the capitalist economy first in Western Europe, the development of the inevitable result, and then, it occupies a dominant position in the history of the development of modern accounting, but also scientific and technological progress, the industrial revolution in Western Europe and the development of further development of the capitalist market economy is the inevitable result. To the early 20th century, along with the capitalist market economy development center transfer, the world accounting center from the United Kingdom and even Western Europe to the United States.

Tracing the history of the development of a thousand years of reform of Western accounting is rapid and full of high enthusiasm.

(v), the development of the western economy, so that the development of traditional accounting into financial accounting and management accounting.

Entering the 11th century A.D., the process of feudalization in Western Europe was basically completed, a historical process more than a thousand years later than in China. However, the heyday of the Middle Ages came in the blink of an eye, the rise of commerce, the establishment and development of cities, about two hundred years or so, Western Europe was quickly entered into a period of economic specialization and prosperity, the speed of this evolution is another 500 years or so faster than China. The development of accounting in the second millennium after A.D., it is in this context opened the tent, since then, the East and the West in the economic development of the gap between the two countries in the development of accounting, naturally, the gap between the two in the development of accounting is also gradually expanding, this is the 11th century A.D. to the twentieth century the world's accounting development in the history of a major historical fact. 1494, known as "the father of modern accounting", Bacchus. In 1494, Bachelard, known as the "Father of Modern Accounting", published the book "Outline of Arithmetic, Geometry and Proportion", which systematically discussed the double-entry accounting method, which was an important milestone in the development of accounting.In the 18th and 19th centuries, the industrial revolution, the emergence of joint-stock companies, and the separation of the right of ownership and operation had an important impact on the development of modern accounting.In 1930, the United States discussed accounting principles for the first time, which elevated the practice of accounting to the level of the "accounting principle", which was the first time in the world. Accounting principles, accounting practice to theory, and then used to guide practice; in order to strengthen the needs of internal management, so that the traditional accounting is divided into two branches of financial accounting and management accounting.