伴随着人类社会的发展和生产力水平的提高，会计先后经历了文明古国会计以及以“官厅会计”为主要特征的古代会计阶段；以“复式簿籍的产生、发展和传播为基础，包括成本会计的完善过程等内容”的近代会计阶段；以“准则会计”为突出特征的现代会计阶段。现在，为适应日益发展 Accompanied with the development of human society and the improvement of productivity, accounting has experienced the ancient accounting of ancient civilizations and “accounting for the main hall of accounting” as the main characteristics of the ancient accounting stage; “double the production, development and dissemination of books, including cost accounting Improve the process and other content ”of the modern accounting stage; to“ standard accounting ”as a prominent feature of the modern accounting stage. Now, to adapt to the growing