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英国的T·W·麦克雷在论述计算机对会计的影响时,提出过一种以“多”代“复”的论点。他在《电子计算机与会计》一书中,强调指出:“更为重要的是,复式记帐原理会被多次记帐原理(polyentry principles)所替代。”注这一论点关系到现代会计的生死存亡。这是因为,复式记帐是现代会计大厦的基石,是会计工作的基本方法,是会计学的内核,是会计具有科学性和会计学作为一门科学而存在的主要标志。笔者认为,无论从理论上论证,还是从实务上看,T·W·麦克雷的这一论点均是不可接受的。一、所谓“多次记帐原理” T·W·麦克雷对“多次记帐原理”的解释是:“即一旦数据送入电子计
TW McMillan, from the United Kingdom, put forward an argument based on ”multiple “ generation ”complex “ when discussing the impact of computer on accounting. In his book ”Computer and Accounting,“ he emphasized: ”More importantly, the principle of double entry is replaced by polyentry principles.“ ”This argument is relevant to the modern Accounting life and death. This is because double entry accounting is the cornerstone of the modern accounting building. It is the basic method of accounting work and the core of accounting. It is the main symbol that accounting is scientific and accounting as a science exists. In my opinion, TWT McCray’s argument is unacceptable both in theory and in practice. First, the so-called “multiple accounting principle ” T.W. McCray on “multiple accounting principle ” explanation is: "Once the data into the electronic meter