论文部分内容阅读
我们拜读了赵友良同志所著《对〈中国会计史稿〉的几点质疑》(见《财经研究》一九八五年第六期。以下简称《质疑》)一文以后,觉得文章不仅对我国会计史具体史料的运用、解释等提出了许多有价值的见解,而且对中国会计发展历史过程中的一系列重大问题,以及会计史学研究方法、原则亦进行了有益的探索。此文无疑是研究我国会计史的又一次可贵的尝试,读后颇受启迪。与此同时,我们对《质疑》一文中的某些观点及其论述,也有一些不同看法。现本着探讨和求教的精神,仅就会计史料的运用、解释等问题,
After reading one article entitled “Some Questions about the History of Chinese Accounting” by Comrade Zhao Youliang (see “Financial Research”, Issue 6, 1985, hereinafter referred to as “Doubt”), I feel that the article not only affects our country The history of accounting history, the use of specific historical data, put forward many valuable insights, but also on the history of accounting development in China a series of major issues, as well as accounting history research methods, principles also conducted a useful exploration. This article is undoubtedly another valuable attempt to study the history of accounting in our country. In the meantime, we also have some different views on some of the points in the article entitled “Questioning” and on their discourse. Now in the spirit of exploration and seeking advice, only on the use of accounting historical data, interpretation and other issues,