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重农抑商是春秋战国以来我国历朝历代一直奉行的政策,阻碍了当时的会计思想的发展,同时也导致了会计思想逐步地落后于西方,在明朝时期,开始明显落后于西方,落后近三百年。由于思想的发展是以前期的发展作基础的,几乎不可能出现零基础的发展,所以导致我国以后的会计思想都远落后于西方会计思想的发展。所以重农抑商政策不仅阻碍了所在时期的会计思想的发展,还阻碍了我国以后时期的会计思想发展,其产生了深远的不利影响。
Restraining Agriculture and Restraining Business is the policy that the past dynasties of our country have been adhering to since the Spring and Autumn Period and the Warring States Period, hindering the development of accounting thought at the time, and at the same time, led to the gradual lagging accounting thinking from the West. In the Ming Dynasty, Three hundred years. As the development of thought is based on the previous development, there is almost no possibility of zero-based development, so the accounting thinking in our country lags far behind the development of western accounting thought. Therefore, the policy of focusing on agriculture and suppressing merchants not only hindered the development of accounting ideas in the current period, but also hindered the development of accounting ideas in the later period of our country, which had far-reaching adverse effects.