今年,我国财务会计制度进行了重大改革。明年,是现代会计之父——巴其阿勒的名著《簿记论》发表五百周年的日子。迎新思旧,了解一点会计学历史的渊源不无裨益。 卢卡·巴其阿勒(Luca Paciolo),意大利圣塞波尔克罗镇人,大约在1445年出生,是意大利文艺复兴时代的杰出人物。巴其阿勒出身贫寒。16岁时,他在当地一位大商人的家庭作坊学徒。巴其阿勒不甘心辍学,不久便脱离作坊,师从皮亚罗·德拉·弗朗西斯卡。弗朗西斯卡是位艺术大师,又是数学家。巴其阿勒对比例学 This year, China’s financial accounting system underwent major reforms. Next year marks the fiftieth anniversary of the bookkeeping theory, the father of modern accounting, Bakhru’s book. Welcome new thinking, understand the history of accounting is not without the benefits of history. Luca Paciolo, a town in Sansepolcro, Italy, was born around 1445 and was a prominent figure in the Italian Renaissance. Baki Allah was born poor. At the age of 16, he was an apprentice at a large local businessman’s home workshop. Baki Aller was not willing to drop out of school, soon out of the workshop, under the direction of Piaaro de la Francesca. Francesca is a master of arts, but also a mathematician. Bakhtiar Algebra