２０世纪的中国 ,走过了一条从半封建、半殖民地经济到社会主义市场经济的曲折发展道路。伴随着中华民族的兴衰 ,中国会计科学也走过了一条崎岖的发展道路。世纪之交的中国会计科学面临着各种新的挑战 ,因而 ,有必要对２０世纪会计科学发展的基本环境、历程和特点进行研究 ,以 In the 20th century, China had gone through a tortuous path of development from a semi-feudal and semi-colonial economy to a socialist market economy. With the rise and fall of the Chinese nation, China’s accounting science has also gone through a rugged path of development. At the turn of the century, China’s accounting science is facing various new challenges. Therefore, it is necessary to study the basic environment, course and characteristics of the development of accounting science in the 20th century.