会计,是管理经济的一种重要工具。它是以货币为主要计量单位,通过记帐、算帐、报帐,反映和监督经济活动过程及其到果的一种方法。是社会生产力发展到一定阶段,因管理经济的实际需要而产生的。随着商品货币的兴起,会计经历了一个由低级成高级、从简单到复杂、从不完善到逐步完善的发展过程。原始社会末期,在印度就有簿记员负责“登记农业帐目,登记和记录与此有关的一切事项”(《马克思恩格斯全集》第23卷396页)。我国商代创立从一到十的数码和数字的位值制,并有“刻契记数”之说。至西周,就专设管理全国钱粮会计的官吏,有“大宰”(专管皇朝财物赋税的官员)、“司会”(掌有全国会计的官员)。当时 Accounting is an important tool for managing the economy. It is the currency as the main unit of measurement, through accounting, accounting, reporting, reflect and monitor the process of economic activity and its a result. It is the result of the development of social productive forces to a certain stage due to the actual needs of managing the economy. With the rise of commodity currencies, accounting has undergone a process of development from low to high, from simple to complex, from imperfection to gradual improvement. At the end of Primitive Society, there was a bookkeeper in India responsible for “registering agricultural accounts, registering and recording everything related to this” (Complete Works of Marx and Engels, vol. 23, p. 396). The Shang Dynasty of our country founded the system of digits and digits of the digits from one to ten and said there was a “letter of deed”. To the Western Zhou Dynasty, officials specializing in the management of the national grain and grain accounting system were established. There were “slaughterhouses” (officials in charge of dynastic property taxes) and “syndicates” (officials with national accounts). then