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略谈记帐方法改革──预算会计记帐方法的演变钱四新中国成立伊始，一些学者发起了对记帐方法的民族性与科学性的讨论。１９５０年３月，章乃器在《大公报》上，先后发表了《应用自己的簿记原理记帐》和《再论应用自己的簿记原理记帐》两篇文章。提出以现金为主体的《现金...
A Brief Discussion on the Reform of Accounting Methods ──The Evolution of the Methods of Billing Accounting Qian Si-xin At the very beginning of the founding of China, some scholars initiated discussions on the nationality and science of accounting methods. In March 1950, Zhang Nai-shih published two articles on “Ta Kung Pao” titled “Use Your Own Bookkeeping Principle” and “Re-apply Your Own Bookkeeping Principle”. Proposed to cash as the main "cash ...