The Navigation Light Of Accounting Development

The theoretical works from some great revolutionary leaders once influenced their contemporary history, guiding human society to the hall of brightness and literature. Those works are our cultural treasures. Now we can see their shining thoughts have spread to all research fields and all areas of the world.With the development of the economics in the 21century, though, people seem to forget those treasures gradually, and some even deprecate them. Thus, this thesis is written to deepen people's understanding of the accounting thoughts from those great leaders, to let the thoughts bring to a great height of development as the guidance of accounting.This article can be divided into four parts:First: Introduction. It gives the purpose, significance and the limitation of the research scope and contents.Second: Analyzing the accounting thoughts of Karl Marx from four parts: definition and nature, adjust accounts, management and analytical approach.Third: Analyzing the accounting thoughts of Lenin from three parts: function, economic accounting basis and economic planning.Four: Analyzing the accounting thoughts of Mao Zedong from six parts: economic developing, ensuring supply, economic accounting basis, financial management, diligent and thrifty, building professional ethic and training.Of course, the leaders'great thoughts on accounting are splendid and abundant, and the anther of the thesis only choose a few aspects from them to study, there is still a long way to go.