随着经济体制改革的深入发展,会计改革的呼声和行动也蓬勃兴起,这是事物发展的必然规律。但会计改革改什么?如何改?众说纷纭。作为学术探讨,百花齐放是可喜的现象。要对会计改革进行探讨,首先必须了解现代会计的产生和发展的历史概况,掌握现状,探讨将来,才能避免盲目性而收到预期的效果。现代会计的产生和发展历史如何呢?根据我区财政专科学校席 With the in-depth development of the reform of the economic system, the voice and actions of the accounting reform are also booming. This is the inevitable law of the development of things. But what about accounting reform? How to change? As an academic discussion, the flourishing phenomenon is gratifying. To investigate the accounting reform, we must first understand the history of the emergence and development of modern accounting, grasp the status quo and explore the future, in order to avoid blindness and receive the desired results. How is the history of the emergence and development of modern accounting? According to our district financial college seats