借贷记账法悖论

Debit-Credit Bookkeeping Paradoxes

借贷记账法已经有510多年的历史,借贷记账法由于相对清晰的对应关系和相对严谨的科学理论性,成为当今世界会计的主流。但是,借贷记账法作为人们认识和改造世界的手段和工具仍然存在着一定的不足,需要不断的更新和完善,才能适应社会发展的需要。正是基于这样的目的,结合多年来教学实践和理论研究,作者对借贷记账法理论的基础——"实"、"虚"两类账户并重体系的弊端进行了探讨,并提出了新的借贷记账法的基本设想。

Debit-credit bookkeeping has experienced a history of more than 510 years. Debit-credit bookkeeping becomes the main- stream in accountancy with positive significance because of its relatively clear corresponding relation and rigorous scientific theory. However, debit-credit bookkeeping still has certain del%iencies as a tool and manner for people to learn and transform the world; it needs constant renewal and perfection, so as to meet the need of the social development. Just for such a purpose, combining with teaching experience and theoretical research for many years, the author set forth his views to the basis of debit-credit bookkeeping the drawbacks in the system of putting equal importance on beth of the ＂real＂ and the ＂unreal＂ accounts, and put forward his own ide- as about the new debit-credit bookkeeping.