资金流量会计源于资金流量核算。资金流量核算的产生和发展，是商品经济发展必然结果。最早有关社会资金方面的研究可追溯到美国的归纳学派，但资金流量核算的真正发展，是20世纪30年代以后的事情。在凯恩斯宏观经济理论的影响下，1947年美国的柯普兰教授在其发表的论文和专著? Funding flow accounting from the flow of funds accounting. The emergence and development of capital flow accounting is the inevitable result of the development of commodity economy. The earliest research on social capital dates back to the inductive school in the United States, but the real development of accounting for cash flows was something after the 1930s. Under the influence of Keynesian macroeconomic theory, in 1947, Professor Copeland of the United States published in his papers and monographs?