近日阅读戴维·温伯格所著《新数字秩序的革命》(张岩译,中信出版社,2008年第1版)一书,深受启发。作者对数字秩序的深刻洞见,激发了笔者对会计秩序的思考。以下与大家分享一些作者的精华思想,并谈谈自己在阅读过程中对会计秩序的解析与联想。一、事物的秩序《新数字秩序的革命》提出,事物存在以下三个层次的秩序:(一)实体秩序。是指实体事物自身的存在结构。这是秩序的第一层级。在秩序的这一序列中,事物受到本身的时 Recently read by David Weinberger << Revolution in the New Digital Order >> (Zhang Yan translation, CITIC Publishing House, 2008 first edition) a book, inspired. The author’s deep insight into the digital order inspired the author’s thinking on the accounting order. The following to share with you some of the author’s best ideas, and talk about their own reading process of the accounting order analysis and association. First, the order of things “The revolution in the new digital order” proposed that things exist in the following three levels of order: (A) the physical order. Refers to the physical existence of the structure of things themselves. This is the first level of order. In this sequence of order, things are themselves