《西方会计史——会计发展的五次浪潮》系审计署文硕同志所著,由中国商业出版社出版。该书将西方会计发展划分为五个时代:原始计量与记录时代;单式簿记的产生和发展时代;复式簿记的产生和发展时代;会计学的产生和发展时代;人类正在进入的电算化理财时代。该书预计今年6月份出版,由中国商 “Western Accounting History - Five Waves of Accounting Development” was written by Comrade Wen Shuo and published by China Commercial Press. The book divides the development of accounting in the West into five periods: the era of primitive measurement and recording; the era of the emergence and development of single-type bookkeeping; the generation and development of double-entry bookkeeping; the generation and development of accounting; the ongoing computerization of mankind Financial Times. The book is expected to be published in June this year by the Chinese business