| 19世纪40年代以前中国复式簿记思想的成长轨迹 |
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| 引用本文： | 刘常青.19世纪40年代以前中国复式簿记思想的成长轨迹[J].郑州航空工业管理学院学报(管理科学版),2005,23(3):65-69. |
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| 作者姓名： | 刘常青 |
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| 作者单位： | 郑州航空工业管理学院,河南郑州450015 |
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| 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.
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| 关 键 词： | 中国 复式簿记思想 历史 |
| 文章编号： | 1007-9734(2005)03-0065-05 |
| 修稿时间： | 2005年5月25日 |
The History of China Thoughts of Double-entry Bookkeeping Until 1940s |
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| LIU Chang-qing.The History of China Thoughts of Double-entry Bookkeeping Until 1940s[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2005,23(3):65-69. |
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| Authors: | LIU Chang-qing |
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| Abstract: | 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. |
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| Keywords: | China thoughts of double-entry bookkeeping history |
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