会计受其环境的制约。企业会计既受其宏观环境的制约,也受其微观环境的制约。而会计概念的逻辑发展,基本上是与会计发展的历史进程相一致的。一、古代的官厅会计———叙述式的单式簿记在我国古代战国时期,孔子曾任官厅仓库会计,他说:“会计当而已矣。”(《孟子·万章下》)会计 Accounting is subject to its environment. Corporate accounting is not only subject to its macro environment, but also to its micro-environment constraints. The logical development of accounting concepts, basically, is consistent with the historical process of accounting development. I. Ancient Guanting Accounting --- Narrative Single Bookkeeping In the ancient Warring States Period of our country, Confucius once served as the warehouse accounting officer in the government hall. He said: “Accounting is nothing.” (Mencius, Chapter 10) Accounting