Accounting practices on early human origins and production conditions of the time

[Paper Keywords] behavior of early human origin time of accounting the Conditions
[Abstract] domestic scholars tend to believe that the accounting practices of early human beings originated in the Old Stone Age, the late, and foreign scholars are inclined to believe that the accounting originated in the Neolithic Age. I believe that the emergence of surplus products, and the emergence of Mathematics The emergence of the three words together to promote the generation of accounting behavior of early man.


Accounting behavior of early human origins and when? Is about? This article will make a brief analysis on this and answer.


First, the origin of early human behavior time accounting

The accounting practices of early humans, early man is the original measurement, recording behavior, it is the early human primitive measurement, record the embodiment of thought, the early stages of accounting. On the origins of early human behavior when the accounting problems at home and abroad Accounting scholars have made their own answers.

(A) domestic Research results
Professor Guo Daoyang that originated in the early stages of accounting in the Old Stone Age, the late, meaning and as an independent accounting features, until the primitive communal system, or reach the end of the beginning of civilization was shown .1982, China Financial and Economic Publishing House Hubei Institute of Finance published Guodao Yang compiled the <"China History of Accounting (Volume)>" was Written, marked the beginning of the accounting system of history. Subsequently, the Central Radio and TV University Press in 1984 published a Guodao Yang's << History of Accounting Development> "1988, China Financial and Economic Publishing House published Guodao Yang compiled the <" China Accounting History of (the book)>>. Guodao Yang with the general higher Education, "Ninth Five-Year" National Key materials <"Accounting History Guide (Volume I)>> also by China Financial and Economic Publishing House published in 1999. Professor Guo Daoyang the National Social Science Foundation - "" Accounting History Research "> One, two, three volumes have been published. These are further proof of the views of his. But in 1985, Henan People's Publishing House of Renmin University of China with high government buildings <"China Development Brief History of Accounting>>, in his view, the emergence and Development of accounting can be traced back to the late primitive. And In 1987, China published the text of large commercial publishers with the <<Western accounting history (on)>>. The book's point of view and Professor Guo Daoyang the same view that the original measurement and record of human origins in the Paleolithic era, the late.

(B) Research results abroad
Foreign scholars generally tend to accounting originated in the Neolithic .1605, the Netherlands mathematician, written by accounting experts Steven Simon <"Traditional math>" was Written publication, which Chapter VII of the "ancient bookkeeping probe" , is the first monograph of accounting history Research, but it was the Development of accounting history as a science yet to .1933, the U.S. accounting experts A · C · Littleton with the <<Development of Accounting before 1900,> "was Written come out, laid the foundation .1912 Accounting History, the British Lawyer Woer Fu compiled the <<Accounting and Accounting History>> published in London, people used to refer to the book as a <<Wo Erfu Accounting "A History>. In 1977, Michael Chatfield book's <"Accounting Thought" A History "was Written in the United States came .1985, the former Soviet Union, the famous scientist Sokolov accounting book of the <" Accounting Development "A History" was Written by the Moscow Finance Statistics Publishing House. Simon Stevens and A · C · Littleton were not in his treatise in the accounting for the origin of embryonic devoted. Woer Fu that although the world's oldest commercial instruments is BC 3 500 years ago, but can be inferred, accounting around 4000 BC began. Michael Chatfield is quoted Richard Brown's view that some 7 000 years ago, the Babylon area appeared in the world the oldest business records. the former Soviet Union accounting experts Sokolov that matters of human Economic activities have the purpose of records began in 6000 years ago. These conclusions are that the accounting of human behavior in the early Neolithic period.

By comparing the domestic and international accounting academics can see the different views: the domestic scholars tend to believe that the accounting practices of early human beings originated in the Old Stone Age, the late, and foreign scholars are inclined to believe that the accounting originated in the Neolithic Age.

Second, the generation of early human condition accounting practices

Solve the origin of early human behavior a matter of time accounting, and accounting practices is how to generate it? Professor Guo Daoyang that the initial accounting of human thought and development of social production accounting behavior is to a certain stage of the product. Social production is a measure of human development accounting thought, Accounting behavior of the pre-requisite for the emergence of the remaining items produced and continue to increase is a measure of human accounting thought, Accounting behavior of the specific conditions. It is because of production of surplus goods, humans may have activities in mind the production, distribution and reserves to be considered linked to the initiation of a measurement, recording ideas, and thus have given rise to humanity's oldest and most primitive of the measurement, recording behavior.

High government buildings that in the long history of human society, the emergence and development of accounting history can be traced back end of primitive society. When people have spare production materials, production activities need to be measured, calculated and reflected, the accounting of the original embryonic arise. In addition to the prerequisites for the development of production, another important condition that has been measured, calculated and reflect the way the combination of these two conditions, we can explain the origins of accounting. In short, the production of accounting Research, have a clear understanding of two aspects, on the one hand, it was produced with the development level of productive forces; on the other hand, due to the formation of the concept of number, measurement, calculation and reflect the method used for the accounting method provided an important condition.

Sokolov that the accounting (ie accounting, the same, I note) or the origin of the bud for us, will always be a mystery. We can only believe: Accounting is not suddenly arise. At first people do not need accounting , because with the human mind is sufficient to only put all of the Economic situation, which is not to say someone has a special memory, but because of the small size of the economy, the information is small. only after certain conditions have the have Accounting and books may be registered in writing. First, the development of economic activities should be achieved fairly broad level; Secondly, there must be text and learn elementary arithmetic. text for the emergence and development of arithmetic have created the conditions for accounting, but business activities are contributing to its overall promotion.

This paper summarized the views of Professor Guo Daoyang as "a condition that", that is, the emergence of surplus accounting practices prompted the production of early human. Although Professor Guo Daoyang analysis referred to the level of development of social production as a prerequisite for the emergence and the remaining items produced one after another increase in specific conditions, but this production of surplus goods that gradually increase in the emergence and development of social production level has reached a certain level of results, such as new technologies (chipped stone tools and grinding Technology, stone drilling Technology, the friction to make fire Technology) new tools (stone balls, javelin, bone and horn tool) and the successive application of the invention, therefore, these two conditions are actually expressed as a condition. This view of the high government buildings summed up as "the second condition, said," that the remaining products The emergence of a common occurrence and Mathematics prompted the production of accounting behavior of early man. This view of the Sokolov summarized as "three conditions, said," that is the emergence of surplus, the emergence of Mathematics and text to promote the emergence of the three common human Early production of accounting practices.


Third, early human behavior and the mathematical relationship between accounting

(A) Professor Guo Daoyang accounting practices in the analysis of the generation of early human condition, referred only to the level of development of social production and production of the emergence of the conditions of the remaining items, without reference to mathematical terms and conditions text
In fact, Professor Guo Daoyang is referred to these two conditions. Professor Guo Daoyang that human first measurement, recording behavior, which itself expressed as a primitive "Mathematics" behavior, the original accounting behavior and behavior is both the original mathematical happen. this though not agree with Professor Guo Daoyang of this view, but this does not affect our understanding of this view that the accounting practices of early humans - the first measurement of human behavior (expressed as Mathematics, mathematics at this time bud), the first record of human behavior (expressed as text, the text is the bud at this time) to the human society has been producing only remaining items appear.

High Zhi-yu accounting practices in the analysis of early generation of human conditions, referred to two conditions: one is "With the surplus produce of" the other is "With the measurement, calculation and reflects the way." Careful analysis of the second condition " With measurement, calculation and reflect the way ", we can find this condition includes two meanings: the first layer of meaning" with measurement, calculation method "(expressed as mathematics), the second layer of meaning" with reflect the method (expressed as text.)
The emergence of surplus, the emergence of mathematics and text prompted the emergence of the three co-generation of accounting behavior of early man.

(B) As at home and abroad, "Accounting", "mathematics", "text" and so understanding the differences, domestic scholars basically "early embryo" to understand these concepts, and foreign scholars but by "the characteristics of the late state "to understand these concepts.

Thus, on the accounting practices led to the origin of early human time one night early in the morning there conclusions, namely: domestic scholars advocate the accounting practices of early humans originated in the Old Stone Age, the late (about 100,000 to 2, three million years ago), and foreign scholars think that the accounting originated in the Neolithic Age (about 8000-5000 years ago). Links to Research Papers Download http://www.hi138.com (c) Accounting and Mathematics long history of relations, accounting, mathematics can not develop without the support and help
Depends on the emergence of the early accounting production and use of mathematics, the late development of accounting is dependent on the support of mathematics, such as the Italian mathematician Luca Pacioli in 1494, published <<arithmetic, geometry, ratio and proportion Summary>> (also translated <<math Daquan>>), 1605, published by the Dutch mathematician Simon Steven <<math practice of Law "" (also translated <"Traditional math>>), both the accounting as part of mathematical problems discussion of details of the Italian double-entry. the basic double-entry bookkeeping method of accounting in the accounting plays a very important position. In addition, like accounting equation: Assets = liabilities + owner's equity account balance formula: Ending balance = beginning balance + Current Increase - Decrease the amount of calculation of depreciation of fixed assets, the calculation of product cost, are mathematically in the accounting of the specific application.


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