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从最初的复式簿记法产生到现阶段会计思想的迅猛发展,大约经历了五个不同的历史发展时期:1、1494年—1775年,是会计理论的起源及其理论发展的停滞时期。虽然早在公元前三千多年就有了反映经济业务的会计记录,但要追溯会计思想的理论起源,则是在1494年意大利数学家卢卡,巴其阿勒(Luca pacioli)在其论著《算术、几何及比例概要》中系统地介绍了“威尼斯簿记法”以后,借贷复式记帐才正式确立,并成为会计理论的起点。这种威尼斯记帐法的主要目标是向业主本人提供信息,因而在帐簿中既有营业帐务,又有业主个人帐务。此外,在这种方法下,既没有会计期间或会计连续经营的概念,又没有一个单一的稳定货币单位。在其后的1494年——1775年
From the initial double-entry bookkeeping to the rapid development of accounting thinking at the present stage, it has undergone five different periods of historical development: 1, 1494-1775, the origin of accounting theory and the stagnant period of its theoretical development. Although accounting records reflecting the economy were available as early as 3000 BC, the theoretical origins of retrospective accounting thought came when Italian mathematician Lucca, Luca Pacioli, in his treatise After “Venice Bookkeeping Law” was systematically introduced in the “Summaries of Arithmetic, Geometry and Proportions,” double-entry debit accounting was formally established and became the starting point of accounting theory. The main purpose of this Venice accounting method is to provide information to the owner himself, so both the business account and the individual account of the owner are included in the book. In addition, under this approach, there is neither a concept of accounting period or accounting for continuous operations nor a single stable monetary unit. After 1494 - 1775