本文分析了不同的经济社会环境下会计的发展史,基于对现代公司经济活动中的物质流、价值流和信息流的研究,认为会计的本质是一个确保受托责任正确履行的信息系统,指出建立在管理活动论会计本质之上的财务治理结构是导致会计危机的根源。 This paper analyzes the history of accounting in different economic and social environments. Based on the research on material flow, value flow and information flow in the economic activities of modern companies, the author thinks that the nature of accounting is an information system that ensures the correct fulfillment of fiduciary duties. The financial governance structure that governs the nature of accounting for management activities is the root cause of the accounting crisis.