复式簿记两大学说的逻辑结构

Logical structures in two primary theories of double-entry book-keeping

学术界一般认为,复式簿记理论分为静态论与动态论两大体系,其代表性学说分 别为等式学说与资金运动学说。等式学说在目前的复式簿记教学中占主流地位。此外,还有一种 影响深远的理论--复式簿记公理化学说。一种理论必须符合逻辑规律才能使受众信服。在这3 种学说中,公理化学说的逻辑结构最为严谨,但不易理解。资金运动学说在逻辑上有重大缺陷,因 此目前已从复式簿记教学领域退出。等式学说在逻辑上不够严谨,但它适合教学。应当将公理化 学说的逻辑严谨性与等式学说的通俗性、启发性结合起来,建立一种新型的复式簿记学说,可以提 高教学效果,更重要的是可以帮助我们探清复式簿记的机制,探究会计的本质。

It is well-known that the double-entry book-keeping theory contains two parts: static and dynamic theories, represented respectively by the theory of debit-credit equation and the value cycle theory. In addition, there is a very influential theory called the theory of axiomatics for double-entry bookkeeping. Among the three, the structure in the theory of axiomatics for double-entry book-keeping is the most rigorous but the hardest for understanding. The theory of debit-credit equation is logically defected, resulting withdrawal from the teaching of the double-entry book-keeping. The value cycle theory is not well-constructed logically, but very good for teaching as it is popular and easy understand. A new doubleentry book-keeping theory should be estalished based on combination of theory of axiomatics and value cycle in order to enhance the teaching efficiency and to better understand the mechanics of the doubleentry book-keeping theory as well as the essence of accounting theories.