影响会计发展的因素可以分为两类：一类是推动因素，它推动、制约着会计发展；另一类是催化因素，它加速会计的发展。图示如下： 下面具体分析各类因素对会计发展的影响 一、经济发展水平对会计的影响 １．经济发展水平决定人们是否需要会计 会计的主要职能是对经济事项进行计? The factors that affect the development of accounting can be divided into two types: one is the driving factor, which promotes and restricts the accounting development; the other is the catalytic factor, which accelerates the development of accounting. Pictured below: The following specific analysis of the impact of various factors on the accounting development First, the level of economic development on the accounting 1. Economic development determines whether people need accounting The main function of accounting is to count economic matters?