一、非平衡会计计量的渊源———时间关于会计记账方法的分类,前人已有不少的研究成果,但还没有从会计结构原理的高度来研究。笔者认为,按照在会计核算过程中是否存在着数字的勾稽关系,会计记账方法应划分为两大体系:平衡的会计记账方法体系和非平衡的会计记账方法体系。平衡与 First, the origin of non-equilibrium accounting measurement --- time Accounting classification of accounting methods, there have been many previous research results, but not from the height of the principles of accounting structure to study. According to the author’s opinion, according to the existence of the relationship between numbers in the accounting process, the accounting bookkeeping method should be divided into two systems: balanced accounting bookkeeping system and unbalanced accounting bookkeeping system. Balance and