浅析近代计思想的发展与演变毕业论文.doc

毕 业 论 文 浅析近代会计思想的发展与演变 学生姓名： 学 号： 100603050331 学院名称： 会计学院 专业名称： 会计（注册会计师方向） 指导教师： 山东女子学院教务处制 年 月 日  浅析近代会计思想的发展与演变 摘要 会计是社会经济发展到一定阶段的产物，它随着社会经济的不断发展繁荣而不断完善，逐步趋于成熟。为了适应当前经济发展日趋国际化，加强经济管理、提高经济效益，会计思想也经历了从简单到复杂、从低级到高级的发展过程。中国近代会计思想是在第一次和第二次科技革命背景下出现的，由于生产力的提高极大促进了社会经济的发展，西方先进的会计思想传播到世界各地，猛烈地冲击着中国旧会计思想。从国内、国外两个方面对近代会计思想的产生、发展与演变过程进行研究，可以发现其相互之间的关系和影响，有助于我们在学习与工作中将理论联系实际，运用专业知识解决实际问题，以史为鉴，更好的促进会计行业的健康与稳定发展。 关键词：近代会计思想；发展与演变；影响；启示  ANALYSIS ON THE DEVELOPMENT AND EVOLUTION OF MODERN ACCOUNTING THOUGHTS ABSTRACT Accounting is the product of social and economic development to a certain stage, it is with the continuous development of social economy prosperity and constantly improve, gradually mature .In order to adapt to the current economic development has become increasingly internationalized and meet the requirements of strengthening economic management, improving economic benefits, accounting though has also undergone the development course from simple to complex and lower to higher stage. Modern Chinese accounting thought appeared in background of first and second technological revolution, as a result of productivity increase, social economy development has been greatly promoted, western advanced accounting thoughts spread all over the world, and further violently shock Chinese old accounting thought. Investigating the production, development and evolution of the modern accounting thoughts from domestic and foreign sides, their mutual relations and influence could be found and this will help us in study and work in the theory with practice, to solve practical problems with our professional knowledges, taking history as reference, and promote the healthy and stable development of accounting profession further. Key Words: modern accounting thoughts; development and evolution; influence; inspiration  目 录 1 绪论………………………..