中式复式记账法在中国本地的发展及其作用

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1、WorkingPapersNo.160/12ContestingtheIndigenousDevelopmentof“ChineseDouble-entryBookkeeping”anditsSignificanceinChina’sEconomicInstitutionsandBusinessOrganizationbeforec.1850.KeithHoskin,RichardMacve©KeithHoskin,RichardMacveFebruary2012DepartmentofEconomicHistoryLondonSchoolof

2、EconomicsHoughtonStreetLondon,WC2A2AETel:+44(0)2079557860Fax:+44(0)20795577300ContestingtheIndigenousDevelopmentof“ChineseDouble-entryBookkeeping”anditsSignificanceinChina’sEconomicInstitutionsandBusinessOrganizationbeforec.1850KeithHoskin1andRichardMacve2Abstract*Therecentr

3、apidgrowthofChina’seconomyhasreopenedhistoricaldebateabouttheextenttowhichitprosperedduringtheMíngandQīngdynasties(1368-1911)throughdevelopingasignificantmarketorientationonthebaseofitsunderlyingagriculturalbureaucraticfeudalism.Asacontributiontothisdebate,wequestionherethee

4、xtenttowhichthereisjustificationforclaimsconcerningthedevelopmentofaconcomitantandindigenousChineseformofdouble-entrybookkeeping(CDEB)—seenashavingdevelopedamongbankers,merchantsandproto-industrialists—andforitssignificancewithinsuchamarketeconomy.Giventhatdiscussiononpost-m

5、edievalEuropeanaccountinghistoryindicatesthatthereisnotnecessarilyadirectandpositiveconnectionbetweenthedevelopmentofItaliandouble-entrybookkeeping(DEB)andassociatedpracticesofentityaccounting,andthedevelopmentfromthesixteenthcenturyofWesterncapitalism,wearguethatcautionshou

6、ldbeexercisedindrawinganyanalogousconnectionintheChinesecontext.ButequallywewishtoraiseamorefoundationalissueconcerningthesimilaritiesanddifferencesbetweentheknowledgeworldswithinwhichDEBandCDEBemerged,asameanstobetterreadingthespecifichistoricalpracticesanddiscoursesofeach.

7、WethereforereviewtheinventionanddisseminationofwesternDEBasatechnologyemergingwithinatextuallyandsemioticallychangingknowledgeworldintheLatinWestfromthetwelfthcenturyAD,andconsiderhowtheevidenceforthedevelopmentanduseofCDEBmaythenbereviewedinthecontextoftheChineseknowledgewo

8、rld.Aspartofsuchareading,wefocusontracingpossibleinterculturallinkagesbetwe