会计的起源于发展（Accounting originates from development）.docVIP

会计的起源于发展（Accounting originates from development） Accounting, a social phenomenon in human production activities, has a long history. It is the product of human societys production and development. In order to survive and develop, human beings have to carry out production activities, and produce activities on the one hand and count production activities at the same time. From the beginning of learning to count, it produced the germ of accounting. In the lower stage of human societys production and development, the number of people who manage the process of production also depends on the memory of their minds, and then gradually develops into the use of various symbols and symbols. For example, in the trunk, in stone, depicting the image of various objects. After a long period of time, the amount of measurement from simple to complex, coupled with the emergence of text, which brings great convenience to the accounting records. From then on, use words to record the amount of physical objects. In a very low productivity for a long time, people are concerned about the production itself, accounting is not an important position, so accounting is also part of the knowledge production function. In this case, it is not possible to have a full-time staff to work as an accountant, only when the development of productive forces to a certain level, improve labor productivity, labor products increased, especially after the emergence of surplus products, this situation could not be changed, and it will likely start to separate from the production of accounting functions, become with a certain degree of independence of accounting work, this is the rudiment of accounting management. This change has initially changed the status of accounting work, changed from incidental functions to independent functions, and gradually developed to those who undertake production management to serve the purpose of improving economic efficiency. The reason why accounting changes from subsidiary functio