复式簿记起源及环境新论

©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(430060),,,,,,;,,,,;,,,,,,,,:,(),,,(,1980),,,,,,,;,:(1),(,1961),,,,(2),,,,,,,,(3),:,,,,,513(:70672115),(1972),,,,:,112©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(,1961),,,,,,,(,2005),,,,,,,,(,2005),,(HenriPirenne,1937),(,2004):,,,,,,,,,,,(,2003),,(2004)909:,,,,,,,,(,2005),(2003):,,,;,,;,,,,61©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(,2004),,,,,,,,,,,,,,,(,2005),,,,,,,,,,1096,,,,,,,,,,,,,,,,,(,2004),(,2004),,,,,,,,,,,()1.,,,(HenriPirenne,1937),,,,,,(Ducat),,,,,,,,,,,,(,1979),,,,,(,1979),,,,,2.,,71©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:(,1982),,,,,,,,,,,,,,,,100,1422,,(,1979):14341471,,(,1979)3.,,,1340,1407,(HenriPirenne,1937),,,,,,,(,1979),,,,,,,,,:(),,,(),,,,,(),,,,,,,(),,,,(),,81©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,,(),,,,,,,,,,,,(),,,,,:,,,,,,,,,,(,1979),,,(,1979),,,:,,:,,,,,,,,,,,,,:,,,,(,1979),,,,,,(,1979),,(,1979),,,,,,91©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,,,(,1979),,,,,,(,1979),,,,(,1979),,,,,,,,(,1979),,,:,;,,,,:,,,;,,,,,,,,,,,,,,,,,,,,:,,,,,,,,(,1979),,,,,,,,,,(1972):02©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(13931459),,(,1979),,,(),,(,1979),:,(PaulRose,1975),,,,,,,(),,,,,,,,,,;,,,;,,,;,,,,,G(1988):,,,,,,,,,,,,,(HenriPirenne,1937),,,,,,,,,,,,,12BasilS.Yamey.1994.NotesonPaciolipsfirstchapter,AccountingBusinessandFinancialHistory,Volume4,Number1.©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:(),,(),,,,,,,,,,,(),,,,,,,,,(),,,,,,,,,,,,,,,,,,.2003...:,39G,.1988...:,13.1972..()..:,445.1980.()..:,748,.2005...:,452429,.2004.()..:,2739,139,703,.1982...:,,1,.2005.()..:,281.1961.()..:,1,209,.1979...:,5986,203286HenriPirenne.1937.EconomicandSocialHistoryofMedievalEurope.FirstAmericanEdition.NewYork:HarcourtBrace&Company,521222©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:reformmustbecloselyrelatedtothecountrypseconomicreform;dealwiththerelationbetweentheinternationalconvergenceandthenationalcharacteristics;reformisalongprocess;reformprocessandtacticsmustconformtothereality.Whatweshoulddointhefutureare:followthechangesininternationalreform;payattentiontonon2listedenterprisesaccountingrules;researchandmakerulesoftheenterprisecostaccountingguidance;strengthenandimprovetheenterpriseaccountingregulation;strengthentheinspectionoftheeffectoftheaccountingreform;strengthencoor2dinationofenterpriseaccountingreformandotherreforms.PublicAccountability,BoundariesofGovernmentalAccountingandTheoreticalOrientationofGovernmentalFinancialReportZhangQiAsaresultofthecomplexityofauthorityrelationshipsinpublicfield,fulfillingpublicaccountabilityrequiretoestablishaseriesofinformationsys2tems.Singleaccountingsystemcannotsatisfytheneedsofpublicaccountabilitybecauseofitsinherentdeficiency.Accountingsystemshouldbekeptes2sentialattributeorextendeditsfunctions,whichmustbemadeareasonablechoice.Thetermboundariesofgovernmentalaccountinginthepaperde2cidesthelimitationofthefunctionofgovernmentalaccountingandadjuststhetheoreticalorientationofgovernmentalfinancialreportingbasedonanalysisofcostandbenefitandtheoryofsystemdesigning.Write2downs:Conservatismo