19世纪40年代以前中国复式簿记思想的成长轨迹  

The History of China Thoughts of Double-entry Bookkeeping Until 1940s

作　　者：刘常青[1] 

机构地区：[1]郑州航空工业管理学院,河南郑州450015

出　　处：《郑州航空工业管理学院学报》2005年第3期65-69,共5页Journal of Zhengzhou University of Aeronautics

摘　　要：中国复式簿记思想经历了短暂且柔弱的胚胎形式,并从人名账户思想、物名账户思想、账户平衡思想等主要方面写下了它的成长轨迹,在18世纪中叶达到了它相对成熟的阶段。China thoughts of double-entry bookkeeping had gone through its initial phase, embodied both its way of growing-up and its appropriate characteristics in such factors as thoughts of accounts with persons, thoughts of accounts with goods and thoughts of account quilibrium,etc,and gradually grown up in the middle of the 18th century.

关 键 词：中国 复式簿记思想 历史 

分 类 号：F231[经济管理—会计学]