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学生:老师,请您讲讲三式记帐法的由来。老师:1982年,美国的伊尻雄治教授突破了复式记帐的模式,提出了三式记帐法的理论。伊尻教授提出了崭新的命题,理所当然地受到了全世界会计学术界的瞩目。学生:请您简单地介绍一下伊尻教授的生平。老师:伊尻雄治是日本血统的美籍会计学家,现任美国卡内基——梅隆大学工业管理研究生院的会计讲座教授,曾于1982至1983年担任美国会计学会会长。他的著述很多,是当代会计学术界享有声誉的知名学者。他从1957年开始,就打算将复式记帐法逻辑地扩展为三式记帐法,经过二十五年的潜心研究,才在1982年出版了名为《三式簿记和收益动量》的专题报告,正式提出了三式记帐法的理论。
Student: Teacher, please explain the origin of the three-type accounting method. Teacher: In 1982, Professor Yoshio Mori of the United States broke through the pattern of double-entry accounting and put forward the theory of three-way accounting. Professor Ito put forward a new proposition, of course, has been the world’s accounting scholars attention. Student: Please briefly introduce Professor Ai’s life. Teacher: Yoshio Mori is a Japanese-born American accountant who is currently a professor of accounting at the Graduate School of Industrial Management at Carnegie-Mellon University in the United States. From 1982 to 1983, he was president of the American Accounting Association. He has a long history of writing and is a renowned scholar of contemporary accounting scholarship. Since 1957, he planned to logically expand the double accounting method into a three-type accounting method. After twenty-five years of painstaking research, he published a special topic entitled “Three-Bookkeeping and Momentum of Momentum” in 1982 Report, formally put forward the three-way accounting theory.