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自有天下之经济,便有天下之会计;经济世界有多大,会计世界就有多大。上古无文字,结绳以计事,为人类历史会计之源起。回望烟波浩淼的会计史海,跌宕起伏、风云变幻。无论是至圣先师孔子,还是现代会计之父卢卡·帕乔利;无论是中国唐代之《唐律疏议》,还是古巴比伦之《汉谟拉比法典》……无不闪耀着会计思想之光。自本期起,本刊编辑部回溯世界财会发展史,精选中外会计名家,并以人名第一个字母排序,逐期在“会计纵横”专栏下设的“人物春秋”强势推出,藉此纵览会计史风云、横观财经天下事,以飨读者。
Own the economy of the world, there will be the world accounting; how much the economic world, how big the accounting world. Ancient no words, knot to count things, for the origin of human history accounting. Looking back at the vast sea of accounting misty waves, ups and downs, changing circumstances. Whether it is Confucius, the founder of the Holy Land, or Lucca Pacquiao, the father of modern accounting, both the “Law of Tang Law” in the Tang Dynasty of China and the “Hammurabi Code” of Cuban Babylon ... all shine on accounting ideas Light. Since the beginning of this issue, our editorial department has reviewed the history of the development of the world accounting profession, selected Chinese and foreign famous accountants, sorted by the first letter of the names, and staged a series of “Spring and Autumn Annals of Characters” under the columns of “Accounting Vertical and Horizontal” Launched, take an overview of accounting history situation, the world financial crisis, in order to readers.