“帐”与“账”谁是谁非?

A Discussion on“Zhang”(帐) or “Zhang”(账) of the Finance Management and Account Measurement

在财务管理和会计核算中，涉及到钱物出入记载的簿册是叫“帐”还是“账”，至今仍争论不休。有学者提出过去使用“帐”字是错误的，但笔者通过史料考证、成果论证、实用例证、规范推证后认为，账是帐的俗字，帐是账的正字；帐是财会书刊、法规制度的惯用字，账是财经文稿的异用字；“账”不能代替“帐”，“帐”可以代替“账”。并建议仍使用“帐”为好。

In the financial management and accounting measurement, an acc ount is simply a record of changes(wealth or goods increased and decreased) and balanc es in the value of a specific item. Is what an account put into Chinese “帐” o r “账”? In this paper, we expound and prove that “帐” is right by the accounti ng evolution, the accounting research gain, the accounting practice and the accounti ng law and policy.