统计核算与会计核算的历史考察

Historical Investigation of Statistical Accounting and Financial Accounting

统计核算与会计核算是国民经济核算体系的两个组成部分,对于探寻二者关系的研究已有颇多,但是从史学角度进行的研究几乎没有。文章将从史学发展的角度,从古代二者合二为一的发展开始,借鉴历史发展的经验,结合现今统计学与会计学的学科发展现状,探寻二者在未来协调统一发展的必要性。

Statistical accounting and financial accounting are two components of the national economic accounting system.There have been a lot of studies on the relationship between the two,but few from the historical perspective.Starting from the perspective of historical development,and from the integration of the two in ancient times,this paper draws lessons from the experience of historical development,and combines the current development status of statistics and accounting disciplines to explore the necessity of their coordinated and unified development in the future.