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1、会计的起源于发展Accounting,asocialphenomenoninhumanproductionactivities,hasalonghistory.Itistheproductofhumansociety，sproductionanddevelopment・Inordertosurviveanddevelop,humanbeingshavetocarryoutproductionactivities,andproduceactivitiesontheonehandandcountproductionactiviti
2、esatthesametime・Fromthebeginningoflearningtocount,itproducedthegermofaccounting.Inthelowerstageofhumansociety，sproductionanddevelopment,thenumberofpeoplewhomanagetheprocessofproductionalsodependsonthememoryoftheirminds,andthengraduallydevelopsintotheuseofvarioussymb
3、olsandsymbols・Forexample,inthetrunk,instone,depictingtheimageofvariousobjects・Afteralongperiodoftime,theamountofmeasurementfromsimpletocomplex,coupledwiththeemergeneeoftext,whichbringsgreatconvenieneetotheaccountingrecords・Fromthenon,usewordstorecordtheamountofphysi
4、calobjects・Inaverylowproductivityforalongtime,peopleareconcernedabouttheproductionitself,accountingisnotanimportantposition,soaccountingisalsopartoftheknowledgeproductionfunction.Inthiscase,itisnotpossibletohaveafull-timestafftoworkasanaccountant,onlywhenthedevelopm
5、entofproductiveforcestoacertainlevel,improvelaborproductivity,laborproductsincreased,especiallyaftertheemergenceofsurplusproducts,thissituationcouldnotbechanged,anditwilllikelystarttoseparatefromtheproductionofaccountingfunctions,becomewithacertaindegreeofindependen
6、ceofaccountingwork,thisistherudimentofaccountingmanagement・Thischangehasinitiallychangedthestatusofaccountingwork,changedfromincidentalfunctionstoindependentfunctions,andgraduallydevelopedtothosewhoundertakeproductionmdnagementtoservethepurposeofimprovingeconomiceff
7、iciency・Thereasonwhyaccountingchangesfromsubsidiaryfunctionsofproductiontoindependentfunctionsismainlyduetotheemergenceofcommoditymoney.Fromthenon,theproduction,distributionandcallingofallmaterialmaterialsintheprocessofproductionaremeasuredbymoney.Withthedevelopment
8、ofsocialeconomyandtheprogressofscienceandtechnology,accountingtheory,method,procedureandorganizationmodearealsofromsimpletocomplex,andgrad
