借贷记帐法经过实践证明是一种科学的记帐方法 ,在其发展过程中曾出现“拟人说”、“静态说”和“动态说”。由于以上三种学说各自反映资金运动的局部属性 ,因此 ,不能说明整体的变化 ,只有将三种学说结合起来 ,推陈出新 ,才能说明借贷记帐法中资金运动的规律。笔者认为借贷记? The practice of debit and credit accounting has proved to be a scientific method of accounting. In its development process, “anthropomorphism”, “static theory” and “dynamic theory” have appeared. Since the above three theories each reflect the local attributes of the capital movement, they can not explain the overall change. Only by combining the three theories and innovating can we explain the law of capital movement in the law of lending and borrowing. I believe that credit records?