20015128JOURNALOFZHONGNANUNIVERSITYOFFINANCEANDECONOMICS.5.2001BimonthlySerial.128(,430060):,,,,:1.;2.;3.:;;:F119:A:100325230(2001)0520069205:,1930,,40,,,,,,,,,,,,,,,,:2001207212:(1971-),,,96,,,,,,,,,19,,,,,,2050,,,:,19,,,,,,1940,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,:,,,[1](P145)071970,,,,,,1.:[2](P160161),,,,,,,,,,,,,[3](P327328),,[4](P278),,,,2.,,,,,,,,,,,,,,,,,:(1);(2);(3);(4);(5);(6),,17,,,1.,,,,,,;,13,,,,;,;,,,;,,;;,,,;;,,140;,,,,,,,,,,,,,,,,,,,,,2.:(1),,,,,(2),,,,(3),,,,(4),27,(5),,,,,,,,,,,,,3.,,,,,,,1.,,,,,,,,,,2.,,,,3.,,,,,,,,:[1].(1922),,.[M].:,1975.[2].[A].(20)[C].:,1971.[3].[M].:,1963.[4].[M].:,1975.(,)(:)37roleinthedevelopmentoftheireconomictheories.Theydevelopedanacademictraditionofcom2biningtheeconomictheoryandeconomichistory,historicallogicandtheoreticallogictogether,whichwasstemmedfromthemethodologiesoftheBritishclassicpoliticaleconomicsandtheGer2manHistoricalSchoolandwasafundamentalrevolutiontothemethodologyofeconomics.Keywords:EconomicHistory;PoliticalEconomy;MethodologyofEconomicsAnUnderstandingofAnInquiryintotheNatureandCausesoftheWealthofNationsfromthePerspectiveofEconomicHistoryWuQing64(CollegeofEconomics,ZhongnanUniversityofEconomicandLaw,Wuhan430060,China)Abstract:ThemonumentalworkwrittenbyAdamSmithhascomeoutfor200years.Astoitscontentandwayofanalysis,theworkreallyinfactdealswitheconomichistoryalot,forthiscouldbeclearlyseenbyaseriesofprinciplesandtheoreticalabstracthemade,whichareobvious2lycharacterizedbyanangleofeconomichistory.Smithalsoarguedthattheconditionsofdevel2opmentofeconomyamongdifferentcountriesvarygreatlyaccordingtoeachcountry.Onthebaseofthis,eachoneofthemsharesdifferentstageandtypeofeconomythroughouttheworld.Thisalsocouldberegardedasoneofthosemannersconcerningdirectanalysisofhistoryofecono2my.Nomatterwhichmeaningofitilluminatesforus,thisworkhasprovedtoandwillhaveanimmeasurableimpactonthedevelopmentofeconomichistoryandeconomicsforalongtime.Keywords:Economics;EconomicHistory;Socio-EconomicDevelopmentTheInterpretationoftheGermanHistoricalSchoolfromthePerspectiveofEconomicHistoryYANGZhu-yi69(CollegeofEconomics,ZhongnanUniversityofEconomicandLaw,Wuhan430060,China)Abstract:TheGermanHistoricalSchool,drewsomevaluableeconomictheoriesformthestudiesoftheeconomichistory,wasthefirsteconomicsschoolthatbasedonthestudiesofeconomichis2tory.Weshouldinterpretitfromtheperspectiveofeconomichistoryandconfirmitshistoricalpositioninthedevelopmentofeconomics,byoversteppedperspectiveofpureeconomics.TheHistoricalSchooldevelopeditsownviewsofeconomichistory,anditcontributedtothedevelop2mentofeconomicsfromthefollowingrespects:pushingforwardtheprogressofthemethodologyofeconomics,settingupasampleofcombiningtheeconomicsandeconomichistorytogetherandprovidingsomeusefuleconomichistoricalmaterials.Keywords:HistoricalSchool;EconomicHistory;EconomicsDoubleEntryBudgetCallsforDoubleEntryFinanceYEHan-sheng74(CollegeofFinanceandPublicAdministration,ZhongnanUniversityofEconomicsandLaw,Wuhan430060,China)Abstract:Takingapanoramicviewofthedevelopmentoffinancialtheoriesandpracticeinrecentyears,therehasappearedtheapparentdepartureofsingle-modepublicfinancefromtheten2dencyofsystemreformofdoubleentrybudget.Withdoubleentrybudget,itisimpossiblejusttohavesingle-modepublicfinance,thereisundoubtedlyexistsdoubleentryfinance.DualFi2nancialTheoryhasmadehistoricalcontributiontotheexplorationofdoubleentryfinancepat2tern,butthetheoryneedstobefurtherdevelopedandperfectedasitslimitationisgraduallyex2721