现代会计的基础是复式簿记。复式簿记是在十三至十五世纪期间随着欧洲商业的发展,特别是海上贸易的发展而兴起并扩展开来的。十八世纪末和十九世纪初在英国出现的产业革命,带来了资本主义大企业的经营管理形式的变革,与社会大生产相适应的股份有限公司相继在英国和世界各地发展起来了。从此,会计不仅在内容上逐渐充实丰富起来,如财产估价的方法和理论,成本计算、会计检查和报表分析的实务和理论,簿记则退居为会计的记录部分,而且从企业内部走向社会,职业会计师象律师一样,以“自由职业”的身份,受托检查公司的帐目。进入二十世纪以后,科学技术突飞猛进,特别是五十年代以后,电子计算机的发明和扩展,变革了会计的传统工艺,由手工操作发展为电算化会计;新兴的“系统论”理论和信息科学,为会计作 The basis of modern accounting is double entry bookkeeping. Double entry bookkeeping emerged and expanded during the thirteenth to fifteenth centuries with the development of European commerce, especially maritime commerce. The industrial revolution that took place in Great Britain in the late eighteenth and early nineteenth centuries brought about changes in the management and operation of capitalist big enterprises and the development of joint-stock companies compatible with mass production in succession in Britain and around the world. From then on, accounting not only gradually enriched in content, such as methods and theories of property valuation, cost calculation, accounting inspection and reporting analysis of the practice and theory, bookkeeping is relegated to the accounting part of the record, but also from the enterprise to society, A professional accountant, like a lawyer, is commissioned to check the company’s accounts in a “freelance” position. Since the twentieth century, science and technology have been advancing by leaps and bounds. In particular, since the 1950s, the invention and expansion of electronic computers have revolutionized the accounting of traditional processes and developed them into computerized accounting by hand. The emerging theory of systems theory and information Science, for accounting purposes