从会计发展史中,我们可以看到会计在历史长河中随着生产发展和经济管理方法的不断改进而日益完善,从单式簿记到复式簿记,从财务会计衍生到管理会计、再到社会责任会计,从二元价值逻辑拓展到三元价值逻辑形成的三式簿记和收益动量等。 From the history of accounting development, we can see that in the long history of accounting, with the continuous improvement of the methods of production development and economic management, accounting has been improved day by day, from single bookkeeping to double entry bookkeeping, from financial accounting to management accounting and then to social responsibility Accounting, from the dual value logic to the three-valued logic formed by the three bookkeeping and income momentum.