摘要
在以往对复式簿记起源问题的研究中,尚存在一定误区,并因此而引发长期争论,以致至今众说纷纭,莫衷一是。鉴于该项研究是世界会计史研究中的重大课题,故本文刻意对其作进一步研究。文章揭示了研究误区的成因,并相应阐明更正意见;指出以往研究中存在的片面性,并通过考证,具有针对性做出补充。文章还对复式簿记起源时期的环境重新进行了审视与系统研究,既从经济方面,也从政治方面;既针对起源环境问题作出全面考察,也阐明环境对未来复式簿记在全球发展的影响规律。尤其是在新证中,以史实证明了文艺复兴中的簿记复兴是深刻影响复式簿记发轫的重要环境要素,从而在一个十分重要的方面弥补了以往研究之不足。
The origin of double-entry bookkeeping is a vital problem in the research of accounting history.However,there are some mistakes exist by which some long arguments resulted.This paper studies this problem sedulously in a special way.Firstly,it reveals the cause of the mistakes,and clarifies some notions to correct them.Secondly,it points out the one-sidedness there exist in the study in the past.Through a textual research,some pertinent supplements are made.Finally,a resurvey and a systematic research are made on the environment in the period from which the double-entry bookkeeping originated.This research is carried out from both economy aspect and politics aspect.It reviews the environment roundly,and clarifies the effect it has to the development of double-entry bookkeeping in the whole world in the future.Especially,in the new argument,it proves by historical facts that the renaissance of bookkeeping in Renaissance is the vital environment element which affects the appearance of double-entry bookkeeping greatly.It makes up the deficiency in past study in a very important aspect.
出处
《会计研究》
CSSCI
北大核心
2007年第12期15-22,共8页
Accounting Research
基金
国家自然科学基金项目"会计规范全球协调与趋同中的根本问题研究"(项目批准号:70672115)的阶段性成果
