会议论文摘要：
This paper expounded the main thread of the evolution of accounting thoughts. The viewpoints noted in this paper reveal that such main thread derived all other accounting thoughts, and the entire history of accounting thoughts is contained in this framework.
The prehistoric accounting thought in embryo is the origin of accounting thoughts and behaviors. The initial measurement and original record method was one of the greatest inventions in the prehistoric period of human history. Within the accounting thoughts in this period, primitive measurements and preliminary records were used to manage and distribute winter food reserves in the gathering economy, so as to enable the mankind to overcome survival crisis. Evidences from this historical period should never be forgotten.
The “first historical turning-point” of accounting thoughts evolution was initiated by the formation of private property system after the beginning of the civilized society. In the property society and the property right society, the evol
