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任何一种科学理论体系的建立,首先必须提出某种理论观点,然后再相继提出其它理论观点,再在实践中不断加以丰富充实,使它系统化,发展为一种理论体系。这是任何一种科学理论的共同发展的必然趋势。从我国的会计发展史来看,先后经历了五个阶段,即从原始的结绳记事→西周的官厅会计→宋代的四柱清册→明末的龙门帐→现代会计学,总共经历了长达几千年的历史。同时会计学的每一发展阶段的会计实践和会计理论都在史书上有所记载和论述,每经历的一个发展阶段都是人们在会计学认识上产生的一次飞跃,都是对会计理论宝库的一大贡献。随着历史的进程,社会政治经济的发展,会计技术和会计观念也在不断地发展变化,特别是近几十年来,西方的会计学又出现了一个飞跃,如管理会计,社会会计,现值会计的产生,以及高等数学、运筹学、计量经济学、技术经济学、价值工程、控制论、信息论、系统论等科学成果的利用渗透,引起了会计理论界又一场深刻的大革命。因此,目前会计理论界学术争鸣盛况空前,会计理
Any kind of scientific theoretical system must first be put forward some theoretical points of view, and then come forward with other theoretical points of view, and then continue to be enriched in practice, to make it systematic and developed into a theoretical system. This is the inevitable trend of the common development of any kind of scientific theory. Judging from the history of accounting development in our country, we have gone through five stages successively: from the original knot → → accounting in the Western Zhou Dynasty → four columns in the Song Dynasty → the glimpse of the late Ming → modern accounting, Millennium history. At the same time accounting for each stage of development of accounting practice and accounting theory are recorded and discussed in the history books, each stage of development experienced are people in accounting knowledge of a leap forward, are all on the treasure house of accounting theory A big contribution. With the progress of history, socio-political and economic development, accounting techniques and accounting concepts are constantly evolving. Especially in recent decades, there has been a leap in accounting accounting in the West, such as management accounting, social accounting, present value The emergence of accounting, as well as the infiltration of scientific achievements such as advanced mathematics, operations research, econometrics, technical economics, value engineering, cybernetics, information theory and systems theory have caused yet another profound revolution in accounting theory. Therefore, at present the academic debate in the field of accounting theory is unprecedented and will be handled in an unhealthy way