为世人称誉历时五百年现在国际通用的复式记帐法,开始面临着挑战。一种新的“三式记帐法”正在探索中。什么是三式记帐法呢?这里我们试追溯美籍日本会计学家井尻雄士(亦作伊尻雄治)教授的研究思路。对三式记帐法作一些简要的介绍。一、向复式记帐法完整性假说挑战借贷复式记帐法问世五百年来,由于它能以自已一套精巧的方法,系统地处理庞大的数据,因而人们对它怀着惊异和赞赏的心情,默认它是一个没有改善余地的完整系统。十九世纪数学家阿瑟·克里(Arthnr·Cayley)曾把复式簿记原则说成“象欧几里德比例理论一样,是绝对完整的”。井尻教授把这种见解称之为“复式记帐法完整性的假说”。他对这种假说大胆地提出了挑战。井尻教授认为,如果能够把复式记帐法合乎逻辑地扩展为三 It takes 500 years for the world to honor Now that the internationally accepted double entry accounting method has begun to face the challenge. A new “three-type accounting method” is being explored. What is a three-way accounting method? Here we try to trace the American-Japanese Japanese accountant Tomoko Ito (also known as Professor Yoshio Mori) research ideas. Three types of accounting method for some brief introduction. First, to the double accounting integrity hypothesis Challenging the advent of double-entry debit and credit law Five hundred years ago, because of its own sophisticated way to deal with large amounts of data systematically, so people with its amazement and appreciation Mood, by default it is a complete system without room for improvement. Nineteenth-century mathematician Arthnr Cayley once described the double entry bookkeeping principle as “as complete as Euclidian proportionality.” Professor Inoue calls this opinion “a hypothesis of the completeness of the double-entry bookkeeping method.” He boldly challenged this hypothesis. Professor Inoue believes that if the double accounting method can be logically expanded to three