文字起源于会计:一种假说——兼论文字和语言的二元起源论

The Hypothesis that Writing Originated from Accounting:On the Dual Origin Theory of Writing and Language

制度经济学关注作为人类元制度的语言文字的起源。根据考古分析以及相关知识和经验总结,本文提出:文字起源于人与物的关系,即人对物的记录和管理的需要,语言起源于人与人的关系,即人与人情感表达和信息传递的需要;文字起源于会计;文字更具有可构建性,语言更具有演化性。这些理论有助于进一步理解会计起源和现代会计制度在人类文明进程中的作用和现代经济管理中的地位。

Institutional economics focuses on the origin of language as a human meta-institution.According to archaeological analysis and the summarization of relevant knowledge and experience,this paper proposes that writing originated from the relationship between people and things,that is,the need for people to record and manage things,while language originated from the relationship between people,that is,the need for emotional expression and information transmission between people;writing originated from accounting;writing is more constructible,while language is more evolutionary.These theories help to further understand the origin of accounting and the role of moderm accounting system in the process of human civilization as wellas its position in modern economic management.