伟大的中华人民共和国成立四十年了,这四十年,神州大地风雷激荡,发生了翻天覆地的变化。从会计发展的历史来看,也可谓是叱咤风云的四十年。我国会计有着悠久的历史。在漫长的岁月中,也曾有过出色的成就,首先是在“官厅会计”方面,随后是在“民间会计”方面,其所达到的学术水平,都是与我国作为世界文明古国的历史地位完全相称的。然而,为着管理经济的需要而产生和发展的会计,终究不能不受商品经济发展的历史所制约,而落后于发达的西方国家。在解放前半封建、半殖民地的社会,凭着炎黄子孙的聪明才智和奋发精神,已经有一批杰出的先驱者掌握了先进的西方会计 The great People’s Republic of China was founded forty years ago, these forty years, Divine land wind and thunder turmoil, earth-shaking changes took place. From the history of accounting development point of view, can be described as all-powerful 40 years. Our accounting has a long history. In the long years, there have been excellent achievements, first of all in the “government accounting”, followed by the “private accounting”, the academic standards reached, are with our country as a world civilization The historic position of the ancient country is completely proportionate. However, the accounting produced and developed to manage the needs of the economy can not but be subject to the history of the development of the commodity economy and lags behind the developed Western countries. In the pre-liberation semi-feudal and semi-colonial society, with the wisdom and initiative of the great descendants, there have been a number of outstanding pioneers who have mastered advanced Western accounting