中国会计记账思想的演进脉络

On Developing Track of Chinese Bookkeeping Method

中国会计记账思想在演进中自发地经过了萌芽阶段、传统阶段 (包括单式记账和复式记账 ) ;1 840年鸦片战争后新的环境使中国会计记账思想经历了一次磨难 ,曾一度被人轻视 ,改良中式簿记法的推行者们使之获得新生 ,形成了与西式簿记并存的近代阶段 ;新中国成立后 ,中国会计记账思想在与借贷记账的冲撞和交流中 ,逐渐与之接近乃至融合 ,最终完成了中国会计记账思想向现代化的转化。

China accounting bookkeeping has gone through the initial phase, primitive phase (including single-entry and double-entry orderly in time),recent phase (i.e.phase in which bookkeeping-method of China style was reformed) and modern phase.