The history of the relationship between public finance and
accountancy is a branch of learning newly formed at the overlapping
parts of the historical study of public finance and that of
accountancy, which mainly focuses on the intersection of the development of public finance and accountancy. The study aims at demonstrating the past, existing conditions and future development trend of relationship between public finance and accountancy and the laws about the development of it, and establishing the subject of comparison between public finance and accountancy, so as to provide information and consultations to governmental economic decisions. The relations between public finance and accountancy consist of three parts: fiscal management is the prerequisite of
accounting; accounting is the basis of fiscal control; public finance reform and accounting reform interact with each other. This paper illustrates the complicate evolutionary process of the history of public finance and accounting, and further makes it clear of the close relations between market economy and the coordination of public finance-accountancy, and how to promote the integration of public finance and accountancy under the complex conditions of market economy.