中国会计学会第四届会计史理论研讨会与会代表认为 :新中国会计发展的划期 ,应以五十年间经济制度与模式的变革为标准。具体而言 ,五十年来的发展可以划分为三个时期。第一个时期是高度集中的计划经济模式时期 ( 1949— 1980年 )。文化大革命只是这一时期的一个特殊阶段 ,并没 The Fourth Session of the Accounting Society of China Accounting Theory Conference held that: The deferral of accounting development in New China should be based on the transformation of the economic system and mode in the past 50 years. Specifically, the development in the past 50 years can be divided into three periods. The first period was a highly concentrated planned economic model period (1949-1980). The Cultural Revolution was only a special phase of this period, not yet