According to historical records, accounting institutions were established in the last years of China and North Korea. And at that time, there was a special name called "Sihui", which was in charge of a series of taxes. He is the chief accountant. For books and figures, as well as household registration books, official documents and other documents, our company will mainly check all classes and listen to accounting reports.

With the development of history, accounting existed in every dynasty, and in the Warring States period, there were legal provisions related to accounting, which specifically managed and stipulated accounting issues. In terms of potential time, relevant laws are more accurate and specific in accounting. For example, in the effective law, there are strict requirements for the personnel who use accounting, and the personnel who require accounting must ensure that the calculation of the work handed in is impartial. With the change of dynasties, each dynasty paid more and more attention to the profession of accounting, and the requirements and regulations of accounting system were more specific and perfect.

The word "accounting" is used in Historical Records, Mencius and Warring States Policy. By the Han Dynasty, the accounting office had developed into the office of managing affairs, and it was also the earliest "accounting firm" in ancient times.

In the early days of the founding of the People's Republic of China, the finance department of China drafted and discussed the accounting laws. After that, it was reviewed by the meeting according to the results of the discussion and revised several years later. It was not implemented until 2000. For accounting education, strict training and re-education have been carried out to gradually improve the ability and professional level requirements of people who want to engage in accounting work.