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动因，指动力和原因。界定会计产生和发展的动因，要联系会计的基本职能和本质，探索建立会计工作的客观依据，即社会为什么需要会计，需要会计做什么。会计产生和发展的动因反映社会环境对会计工作的需要，是社会环境需求与会计职能、本质结合的概括。一、从会计基本职能...
Motivation, refers to the power and reason. To define the motivation for the emergence and development of accounting, it is necessary to contact the basic functions and nature of accounting to explore the objective basis for the establishment of accounting work, which is why the society needs accounting and what accounting needs. The motivation for the emergence and development of accounting reflects the need of the social environment for accounting work and is a summary of the combination of social environmental needs and accounting functions. First, from the basic functions of accounting ...