一、会计准则是经济发展的必然要求经济发展为一国发展之根本。古人谓之经济学乃经国济世之大学,其理甚明。在人类漫长的历史长河中,会计之演进源远流长,而今蔚然已成经济学一重要分支。以历史的眼光看,会计主要是应一定时期的商业需要而发展的,并与经济发展密切相关。一般地说,文明水平越高,会计方法就越精湛,随着社会对会计信息需求的增强,会计信息促进或妨碍经济发展的能力也相应增强。经济发展对会计的直接影响,主要体现在会计规则的制定上。会计规则在这里是一般性的说法,用现在的术语,称会计准则也许更为恰当。但世界范围内出现真 First, accounting standards are inevitable requirements of economic development Economic development as a fundamental development of a country. The ancients said the economy is by the Kyushu University, its reason is very clear. In the long history of humanity, the evolution of accounting goes back to ancient times, and today it has become an important branch of economics. From a historical point of view, accounting is mainly developed in response to commercial needs in a certain period of time and is closely related to economic development. In general, the higher the level of civilization, the more sophisticated the accounting method. With the increasing demand for accounting information in the society, the ability of accounting information to promote or hinder economic development has also been correspondingly enhanced. The direct impact of economic development on accounting is mainly reflected in the formulation of accounting rules. Accounting rules are general terms here, and in current terminology, accounting standards may be more appropriate. But the world appears true