不朽的篇章——纪念卢卡·巴其阿勒《簿记论》出版500周年

A Lasting Work——Celebrating the 500th Anniversary of the Publication of the First Book on the Subjecf of Accountancy by Luca Pacioli

1494年对于会计职业者,犹如1492年对于地理学家和航海家,是不能也不应该被忘怀的。1494年是世界会计发展史上具有划时代意义的一年,因为这一年在意大利出版了由伟大的数学家和会计学家卢卡·巴其阿勒(Luca Pacioli 1445年～1517年)撰写的第一部有关簿记(即会计)

This year is the 500th anniversary of The publication of the first book concerning accountancy entitled Summa de Arithmetical, Geometria, Proportioni et Proportionalita(including the Part 'Particularis de Computis et Scripturis') by Luca Pacioli, published in 1494. For this, there will be a series of important activities held in the international accounting circle to celebrate Pacioli's historical contributions to the modern accounting. Pacioli's work is viewed by accounting historians as the first milestone and the basis of and for the development of modern systematic accounting in the past 5 centuries. In our opinions, the important contributions of the Pacioli's work to the modern accounting, are in that:(1)The publication of Pacioli's work marks the beginning of the development of modern accounting from traditional accounting and the appearence of accounting as a science (or discipline);(2)The reasons why the Pacioli's work is of so im portance are not only because it is the first book on subject of accountancy, but also because the fundamentals of double-entry bookkeeping disclosed and described in the work is still suited for the accounting environments today after 500 years;(3)In essence, double-entry bookkeeping resuhed from the commercial economy, summarizing fundamentals of double-entry bookkeeping in Pacioli's work not only has promoted the improvement and development of the recording methods of accounting, but in turn promoted the advance of the commercial economy in certain degree;(4)The publication of the Pacioli's work has resulted in communicating double-entry bookkeeping world-wide, which is not only the conveyance of the modern accounting cuhure, but the conveyance of the distinguished results in the modern spirit civilizations. For all these reasons, Luca Pacioli has won the special title, i. e. the Father of Modern Accountancy, and his work has been viewed as a lasting one.Ahout authors:Man Bo-lin, Professor, Southwest Univ. of Finance and Economics; Senior Director, Chinese Society of Accounting; Vice President, Sichuan Provincial Society of Accounting and Sichuan Provincial Socicty of Finance and CostCai Chun, Ph. D & Asso. Professor, Southwest Univ. of Finance and Economics; Directer, Chinese Society of Auditing; Vice Chairman, Accounting Dept, Southwest Univ of Finance and EconomicsAddress (Moo and Cai), Accounting Dept, South west Univ. of Finance and Econnmies. Chengdu, Sichuan, P.R. China 610074