由于公认意义上的复式簿记诞生于１５世纪中、晚期的意大利，人们往往将复式簿记的最杰出成就完全归功于西方。其实，意大利式复式簿记的诞生，是东西方文明和经济互相交融、互相借鉴所产生的结果，东方各文明古国作出的历史贡献不容抹煞或漠视。一、古代中国的历史贡献一... Because generally accepted double-entry bookkeeping was born in the late 15th century in Italy, people most often attributed the most outstanding achievement of double entry to the West. In fact, the birth of Italian double-entry bookkeeping is the result of the mutual merging and mutual reference of civilization and economy between the East and the West. The historical contributions made by the ancient civilizations in the East can not be ignored or ignored. First, the ancient Chinese contribution to the history of a ...