簿记假设和三层复式簿记

Bookkeeping Postulates and Three Layer Double-Entry Bookkeeping

自然语言符号假设和金额实物量假设是导致复式簿记五百多年来未有根本发展的根源。在推翻这两个假设的基础上,本文构造了一个由金额代数簿记、速度代数簿记和加速度代数簿记三者有机构成的三层复式簿记。这一新簿记揭示了许多未被认识的资金内在关系,能提供比旧簿记多几倍的在管理上有用的多层信息,并导致了会计学内部新的统一。其中的金额代数簿记在反映资金运动关系,简化规范核算形式和通俗易学等方面都远优于现有各种记帐法。

Postulate of natural language and Postulate of moneys—materials are the source which caused doubles-entry bookkeeping no much development since the 15th century. Negating these two postulates, the author advances thras layer double-entry bookkeeping system, which includes money algebraic bookkeeping, velocity algebraic bookkeeping and acceleration algebraic bookkeeping. This new bookkeeping brings to light many inner links within fund which were not known before, and is able to provide several times more useful management information than the old bookkeeping systems. It also causes new unity of accounting. Money algebraic bookkeeping is more excellent than old bookkeeping in the field of expression of inner links within fund, simplification and standardization of accounting form, and popularization and ease of learning.