“改良中式簿记”是在传统中式簿记的基础上,吸收西式簿记的原理而形成的一种簿记方法,它是近代中国“西学东渐”的产物。在近代中国学习西方的过程中,由于国内传统会计制度已经根深蒂固,在西方相对健全的制度引入过程中,西式和传统中式会计思想发生了前所未有的相互碰撞、相互较量、相互挤压、相互融合。在中西方会计制度最初碰撞阶段,彼此 “Chinese Bookkeeping Improvement” is a kind of bookkeeping method based on the traditional Chinese bookkeeping and absorbing the principle of western bookkeeping. It is the product of modern China “learning from western learning.” In the process of learning the West in modern China, due to the deep-rooted domestic traditional accounting system, during the introduction of a relatively sound system in the West, unprecedented conflicts and collisions took place between Western and traditional Chinese accounting ideas. In the initial collision of accounting systems in China and the West, each other