| 论簿记的改革——微分三式簿记 |
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| 引用本文： | 刘正宗,刘敏.论簿记的改革——微分三式簿记[J].河北科技师范学院学报(社会科学版),2003,2(2):27-29,14. |
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| 作者姓名： | 刘正宗 刘敏 |
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| 作者单位： | 中南大学,长沙,410083 |
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| 摘 要： | 簿记是会计的基本特征,从初始的单式簿记发展到中世纪的复式簿记后,复式簿记就以其完美性和科学性,跨越500多年而无丝毫实质性的变化。但是,随着社会经济的发展和人类认识的提高,日益暴露出了自身的根本性缺陷。会计簿记将面临新的变革。文章论述微分三式簿记的提出原理及基本特征,并分析了实际意义及在实践中需解决的问题。
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| 关 键 词： | 簿记 复式簿记 微分三式簿记 |
| 文章编号： | 1671-7678(2003)02-0027-03 |
| 修稿时间： | 2003年4月16日 |
On Transformation of Bookkeeping-Differential Three-style Bookkeeping |
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| Liu Zhengzong,Liu Min.On Transformation of Bookkeeping-Differential Three-style Bookkeeping[J].Journal of Hebei Normal UNiversity of Science & Technology :Social Sciences,2003,2(2):27-29,14. |
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| Authors: | Liu Zhengzong Liu Min |
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| Abstract: | Bookkeeping is the basic feature of accounting. After initial single-style bookkeeping running to medieval multiplex bookkeeping, multiplex bookkeeping has never materiality changed after spanning more than 500 years for its perfection and science. But with the development of economy and improvement of human reorganizations, it exposes ultimate defects itself. Bookkeeping will face a new transformation. This article expounds the principle and essential features of differential three-style bookkeeping and analyses its practical meanings and problems that are to be solved in practice. |
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| Keywords: | bookkeeping multiplex-style bookkeeping differential three-style bookkeeping |
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