中国传统复式簿记思想发展原因考证  

Proving of Developing Causes of Thoughts of Chinese Traditional Double-entry BooRkeeping

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（社会科学版）》2006年第6期66-69,共4页Journal of Zhengzhou University of Aeronautics(Social Science Edition)

摘　　要：中国传统复式簿记思想从人名账户思想、物名账户思想以及账户平衡思想等主要方面展现了其艰难的发展过程。它的发展有着丰富的社会和经济原因,主要因素有:经济发展水平,会计思想的供求关系,社会环境特别是工商政策以及风俗习惯。文章在构建模型的基础上对中国传统复式簿记思想发展的原因进行了验证。Thoughts of Chinese traditional double - entry bookkeeping embodied its way of growing - up in such factors as thoughts of accounts with persons, thoughts of accounts with goods and thoughts of account equilibrium, etc. The function of such factors as economic level, the relationship between the demand and the supply of accounting thoughts and the social environment has been proved in a model by retracing the appropriate historical development.

关 键 词：复式簿记思想 发展过程 影响因素 验证 

分 类 号：F231[经济管理—会计学]