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数学化就是模式化,模式化才能够数字化。马克思曾预言:“一种科学,只有成功地应用数学时,才算达到了真正完善的地步”。由此看来,会计对数学应用的越成功,会计的应用领域就越广阔,会计的作用也就越大。对会计数理属性的考察,为科学地解读会计方法、揭示会计的内在规律,同时,也为数字化会计运行提供数理依据。
Mathematicalization is the pattern, the pattern can digitize. Marx had predicted: “A science, only the successful application of mathematics, can be considered really perfect.” Seen in this light, the more successful the application of accounting in math, the broader the field of application of accounting and the greater the role of accounting. The study of accounting math attributes, in order to scientifically interpret the accounting methods, reveals the inherent laws of accounting, but also to provide a mathematical basis for the operation of digital accounting.