一、现代会计的社会环境和制定会计基本原则和准则的必要性。 现代会计,是和商品经济的发展紧密联系着的,而且是发达的商品经济的产物。现代会计首先是在资本主义国家发展起来的,因为资本主义经济是发达的商品经济,其生产过程是按社会规模进行的社会化大生产,它的经营方式主要是所有权与经营权完全相分离的股份有限公司。公司的经营管理权由股东选举产生的董事会掌握,聘请经理经营业务,他们对具有 First, the social environment of modern accounting and the need to develop basic accounting principles and guidelines. Modern accounting is closely linked with the development of the commodity economy and is a product of the developed commodity economy. Modern accounting was first developed in capitalist countries because the capitalist economy is a developed commodity economy and its production process is a socialized mass production on a social scale. Its mode of operation is mainly the complete separation of ownership and management Co., Ltd. The management right of the company is controlled by the board of directors elected by the shareholders. The company hires the manager to run the business.