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五百余年来,复式簿记作为一个信息系统为社会生产的发展作出了巨大的贡献,它是现代会计的基础。然而,基于复式簿记系统的现行财务会计仅能提供历史的资金大小额和变动额的信息,远远满足不了现代管理的需要。为突破复式簿记的这一局限,人们作了各种尝试。五十年代以来出现的管理会计就是通过引入新概念、建立新方法来提供大量无法在复式簿记系统内核算的信息,但管理会计不仅自身结构松散,而且它从外学科引入的概念和方法与财务会计原有的概念和方法也很不统一。有人为克服复式簿记的局限,试图将复式簿记扩展为多式簿记,如美国著名会计学家井尻雄士提出了三式簿记的设想,对复式簿记的借贷二元性提出了挑战。那么,究竟如何才能突破现有复式簿记乃至现行会计的局限?究竟有无必要和可能把簿记的复式结构扩展为三式乃至多式?这是直接关系到会计学科今后发展的
For more than 500 years, double entry bookkeeping, as an information system, has made a tremendous contribution to the development of social production. It is the basis of modern accounting. However, the current financial accounting based on the double-entry bookkeeping system can only provide historical information on the amount of capital and the amount of change, which can not meet the needs of modern management. In order to break this limitation of double-entry bookkeeping, people made various attempts. Since the 1950s, management accounting has been to introduce new concepts and establish new methods to provide a large number of information that can not be counted in the double entry bookkeeping system. However, management accounting is not only loose in its own structure, but also introduces concepts and methods from external disciplines and finance Accounting original concepts and methods are also very inconsistent. In order to overcome the limitations of double entry bookkeeping, some people tried to expand double entry bookkeeping into multiple entry bookkeeping. For example, the well-known American accountant Tomio Ito put forward the idea of three-way bookkeeping and posed challenges to the duality of dual-entry bookkeeping. So how exactly can we break through the limitation of existing double entry bookkeeping and even current accounting? Is it necessary and possible to expand the double entry structure of bookkeeping into three or even multiple forms? This is directly related to the future development of the accounting discipline