中世纪西欧庄园会计簿记发展与评述

The Research on Manor Accounting's Development and Environment in Medieval Western Europe

庄园是中世纪欧洲经济的重要组成部分,中世纪时期西欧庄园会计的发展出现了质的飞跃,在会计目标、会计组织机构、簿记技术等主要方面发生了很大改变。会计的发展不是孤立产生的,相对独立的政治经济结构,经商理念的推崇和渗透,是导致中世纪西欧庄园会计发展变化的重要原因。中西方不同的封建集权制度、经济发展模式和文化观念形成了不同的会计发展路径。

Manor is one of the most important economic structure in Medieval Europe . The development of medieval Western European manor accounting appeared qualitative leap. There were great changes in the accounting of medieval manor in Europe, such as objectives, accounting organizations, accounting bookkeeping skills and so on. The development of accounting is not isolated. The main reason of the accounting development is independent politics and economic structures and development of business awareness. Different feudal centralization system, model of economic development and culture concept between East and West leads to different accounting development way.