四柱结算法产生再探李孝林“四柱”原称旧管、新收、开除、实在，即：期初余额、本期收入、本期付出、期末余额。传统观点认为产生于宋代。郭道扬教授在《中国会计史稿》（上册）中以确凿的史料证明“四柱结算法在唐代后期业已创立，并在一定范围内得到运用。”￣①根据地... Re-exploration of the four-column settlement method Li Xiaolin “Four-column” formerly known as the old pipe, new revenue, expulsion, in fact, namely: opening balance, current income, current period, the closing balance. The traditional view that produced in the Song Dynasty. Professor Guo Daoyang in the “history of Chinese accounting” (Volume) with conclusive historical data to prove that “four column settlement law has been established in the late Tang Dynasty, and within a certain range of applications.” ~ ¯ ① base ...