中国原始会计思想发展的逻辑探秘

为了在人脑之外寻找到一种不仅能辅助记忆又能为大众所接受的简便计量、记录方法,中国原始会计思想依次走过了:直观模仿自然;模仿自然并加以改进;摆脱模仿自然,但尚不能将原始文字、记数制度和度量衡制度区分清,也不能将其结合起来使用,而仍然需要借助实物来表示经济事项;初步能将原始文字、记数制度和度量衡制度区分清,也初步能将其结合起来使用,并且脱离实物来表示经济事项的思想时期,并为过渡到传统中式簿记思想时期奠定了基础。

Logical Study on Evolution of China Budding Accounting Thoughts

Apart from human brain,people sought a simple and adoptable calculation and record method.China budding accounting thoughts went through such phases in sequence as: direct copying natural objects;imitating natural objects with a little extracting;abstaining from imitating natural objects,but neither telling the differences among primitive words,counting system and du-liang-heng system nor using them associately,and still having to record business transactions by natural objects;both telling the differences ...