一、会计的历史发展会计由社会经济发展的需要而产生,也随着社会经济的发展而发展。在原始社会,生产活动比较简单,会计主要是一种简单的计量活动,大多由生产者利用生产以外的时间进行,到原始社会末期则发展到由公社的记帐员独立地进行。这可说是会计的初始阶段。在奴隶和封建社会中,以自然经济为主,农业手工业分散经营,生产规模小,劳动人民创造的财富,被掠夺并集中在奴隶主、地主及其代表——官府的手里,在这阶段中,会计有一定的发展,但很缓慢,其特点是以官厅(政府)会计为中心,以实物计 First, the historical development of accounting Accounting from the needs of social and economic development, but also with the social and economic development. In the primitive society, the production activities were relatively simple. Accounting was mainly a simple measurement activity, mostly carried out by the producers outside the production time, and by the commune accountants independently at the end of the primitive society. This can be said that the initial stage of accounting. In slavery and feudal society, natural economy was the mainstay, and the diversification of agricultural handicrafts, the small scale of production and the wealth created by the working people were plundered and concentrated in the hands of slave owners, landlords and their representatives - the government In accounting, accounting for some development, but very slow, characterized by the accounting (government) as the center, in-kind