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第一次科技革命给簿记的质变提供了可能和条件。簿记随第一次科技革命的深入而质变,表现为工业经济浪潮汹涌向前,企业日益增多,规模大,结构复杂,因而成本会计脱颖而出,簿记结构随之而改革,会计报表应运而生,近代会计逐步从簿记的母腹之中孕育成熟,簿记随之完成其历史使命。簿记的质变是一个历史渐进过程,科技的发展是其最终推动力。
The first revolution in science and technology provided the possibility and conditions for the quality of bookkeeping. With the deepening and qualitative change of the first revolution in science and technology, the bookkeeping book shows that the tide of industrial economy surged forward, the number of enterprises increased, the scale was large and the structure was complex. Therefore, the cost accounting came to the fore, the bookkeeping structure was followed by the reform, the accounting reports came into being, Accounting gradually nurtured maturity from the mother of the bookkeeping, bookkeeping then accomplishing its historic mission. The qualitative change of bookkeeping is a gradual process of history. The development of science and technology is its ultimate driving force.