摘要
在三式会计被郑重提出并被公众日益重视的情况下,由不同层次的几何范式奠定的单式会计、复式会计与三式会计,共同构成了会计理论的基础范畴。本文旨在通过会计的演进历程,研究会计与几何范式的关系,并对会计形式如何演进,以符合今日知识经济时代的要求给予较系统、全面的探讨。
Since triple-entry accounting has caught more and more public attention, single-entry accounting, double-entry accounting and triple-entry accounting, which are based on relative geometry patterns, constitute the basic concepts of accounting theory. This paper focuses on the relationship between accounting and geometry patterns, and then discusses fully and systematically how accounting dimension has advanced to adapt to this new age.
关键词
几何范式
会计维度
三式会计
geometry patterns
accounting dimension
triple-entry accounting
