四柱结算法是古代会计中一种比较先进的结算方法,它的特点是本期收入与上期结余在会计报告中分别开列专柱,划清上期结余与本期收入的界限,从而使会计结帐由“入”、“出”、“余”三柱演变为“旧管”(或“承前帐应在”)、“新收”、“支出”、“结余”四柱。我国很早就采用这种比较先进的会计结算法,因而为国际会计史学界所注目。 Four-column settlement method is a more advanced accounting method in ancient accounting, which is characterized by current income and the balance of the previous period in the accounting report were column, draw the balance between the previous period and current income, so that the accounting checkout From “Into”, “Into”, “Into” three columns evolve into “old tube ” (or “Into account ”), “Newly received ”, “ Balance ”four columns. Our country has adopted this kind of more advanced accounting settlement method for a long time, therefore pay attention to the international accounting history academic circle.