The Evolution Of Social Forms And Accounting Changes Research

Accounting is produced with the demand of commerce, and closely related to the development of economy,politics and culture. As we know, the higher the civilization, the more consummate booking methods. With the development of our society, accounting environment which makes accounting theory and behaviors move to a higher level inevitably will be improved,and at the same time, accounting itself will also be improved under the influence of this environment. Therefore, to understand the purpose of accounting and its evolution rule is important in such a rapid knowledge era.This paper aims to analyze the relationship between social and accounting reform. Starting from studying the history documents, I analyzed how accounting was adapt to economical,political and cultural environment of different societies——fishing,farming,industry and knowledge, finally summing up accounting reform rules of society at the above base.This paper has studied the history of social development and accounting reform, contributed to completing accounting theory and had a certain reference value to guild accounting practices. Due to a mix research in history,economy and accounting in my paper, there will be some improper description of social reforming environment just for me who is not familiar with history.