会计学的数学化发展

Mathematical Development of Accounting

会计学的产生离不开数学。会计学与数学在漫长的发展过程中有同步发展的踪迹或言是一种必然联系——都是以“数”为基础,一切从“数”开始。文章阐述了会计学与数学的联系、数学对会计学各个方面的渗透,以及促进会计学数学化的必要性。

Development of accounting needs mathematics.In the long course of development of accounting and mathematics,there is a trace of synchronization,or a kind of positive connection——both are based on 'number' and both begin with 'number'.This paper shows the connection between accounting and mathematics,and the infiltration of mathematics in all aspects of accounting,as well as the necessity of promoting the mathematization of accounting.