新中国的成立,使中国会计的历史翻开了新的一页。40多年来,新中国会计在挫折与困难中不断发展,在理论与实践上不断创新,从无到有,从小到大,逐渐走向成熟,初步建立了具有中国特色的社会主义会计体系。纵观新中国会计发展历史的基本轨迹,大致经历了四个阶段。第一阶段(1949——1956年):新中国会计的产生与确立建国初始,由于连年的战火,以及原国民党政府的腐败统治,国民经济百孔干疮,民穷财尽;恢复经济、争取财政经济状况的根本好转,自然成为当时一切经济工作的中心。面对如此薄弱的经济基础和百业 The founding of New China has opened a new chapter in the history of Chinese accounting. For more than 40 years, New China accounting has been developing continuously in frustration and difficulties, constantly innovating both in theory and in practice. From scratch, from small to large, and gradually maturing, the new Chinese accounting system has been primarily established. Throughout the history of new accounting development in China, the basic trajectory has generally gone through four stages. The first phase (1949 - 1956): the emergence of new China accounting and the establishment of the founding of the initial, due to years of war, and the original Kuomintang government’s corrupt rule, a hundred holes in the national economy, dry, poor people do; to restore the economy, fight The fundamental improvement in the financial and economic conditions has naturally become the center of all economic work at that time. In the face of such a weak economic foundation and all walks of life