什么是会计理论基础?一种普遍的观点是,会计理论基础是政治经济学。对此,我们不敢苟同,理由是: (1) 政治经济学产生于十七世纪中叶。被马克思称为“政治经济学之父”的威廉·配弟生于1623年,配弟于1690年出版了《政治算术》一书。马克思曾指出:配弟的《政治算术》是“政治经济学作为一门独立科学分离出来的最初形式”。众所周知,会计作为一门独立的科学早在十二、十三世纪就开始形成了。1211年,意大利佛罗伦萨银行已用借贷复式记帐法记帐,当时称为“威尼斯簿记法”。1494年,意大利数学家卢卡斯、巴却里发表《算术·几何与比例概要》一书,书中结合数学原理从理论上较详细而系统地阐述了“威尼斯簿记法”。1581年,威尼斯“会计学院”成立,更清楚地表 What is the basis of accounting theory? A common view is that accounting theory is based on political economy. In this regard, we do not agree, for the following reasons: (1) political economy was born in the mid-seventeenth century. William Pédi, who was described as the “father of political economy” by Marx, was born in 1623 and his brother published “Political Arithmetic” in 1690. Marx once pointed out: “political arithmetic” with brother-brother is “the first form of political economy separated as an independent science.” It is well-known that accounting began as an independent science as early as the 12th and 13th centuries. In 1211, the Bank of Florence, Italy, had used the double-entry debit method of accounting, which was then called the “Venice Bookkeeping Act.” In 1494, the Italian mathematicians Lucas and Bagrille published the book Outline of Arithmetic, Geometry and Proportion. The book combines the principle of mathematics with a more detailed and systematic explanation of the Book of Venice. In 1581, the “Accounting Institute of Venice” was established to show more clearly