论借贷记账法的科学精髓

详细信息

On the Quintessence of Double-entry Bookkeeping

Business Administration College of Henan University, Kaifeng 475001, Henan, China

摘要: 借贷记账法作为一种科学的会计方法在我国企业全面运用已经10年,但还存在着形式、内涵与规则等方面的一些基本问题,影响着该方法的推广和应用。回溯借贷记账法的历史足迹,有助于理解该方法的形式与内涵。“借”与“贷”的形式具有简明性,而其内涵则存在多样性。从“资产与负债和所有者权益”相平衡的基本原理出发,可以导出“资产账户”与“权益账户”相反的数理逻辑。
- 借贷记账法 /
- 资产账户 /
- 权益账户 /
- 平衡公式
Abstract: As a scientific accounting method, the double entry bookkeeping has been used by enterprises in our country for ten years. Yet there are some basic elements such as scientific form, intonation and regulations which hinder the popularization and application of this method. Starting with the historical thought, this essay expounds the scientific form and intonation of the method. In view of the basic equation of “Assets= Liabilities +owner’s equity”, the author further offers the mathematic logic, that is “assets accounts”are contrary to “proprietorship accounts”.
- double entry bookkeeping /
- assets accounts /
- proprietorship accounts /
- accounting equation

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