“会计源于数学”辨○重庆商学院刘新超会计自产生之日起就与数学有着十分密切的联系，这一点毋庸置疑。但若说会计源于数学，笔者认为值得商榷。持“会计源于数学”观点者的旁征博引认为：会计上必须运用数学的概念及方法，才能反映出财产的增减变化情况，因而会计是源于... “Accounting from mathematics” discrimination ○ Chongqing Business School Liu Xinchao accounting since the date of its creation has a very close relationship with mathematics, it is beyond doubt. However, if accounting is derived from mathematics, I think it is debatable. Adherence to the concept of “accounting from mathematics” viewers believe that: Accounting must use the concepts and methods of mathematics in order to reflect the changes in property changes, accounting is derived from ...