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中村万次教授是日本会计学界享有盛誉的会计学者,曾任日本会计史学会会长,现任神户商科大学名誉教授,四日市大学教授。著有《会计簿记学概论》、《折旧政策》、《资金计算论》、《会计政策论》、《英美铁道会计史研究》等著作。本文系《英美铁道会计研究》一书中有关近代会计理论源流部分的要义,分析了铁道业发展与现代会计理论形成的关系,作者1991年在日本会计史学会上以本文内容作大会发言。
Prof. Nakamura is a prestigious accounting scholar in Japan’s accounting field. He was the former president of the Japan Accounting History Association and is now an honorary professor at Kobe University of Commerce and a professor at Yokkaichi University. He is the author of “Introduction to Accounting Bookkeeping,” “Depreciation Policy,” “Capital Calculation Theory,” “Accounting Policy Theory,” and “Anglo-American Accounting History Study.” This article is “Anglo-American Railway Accounting Research,” a book about the origins of the modern accounting theory part of the meaning of the analysis of the development of the railway industry and the formation of modern accounting theory, the author in 1991 in Japan Accounting History Society to make this speech to the General Assembly.