借贷记帐法从二十世纪初引入我国,到如今发展成热,其中几历沧桑、几经沉浮。现在回顾一下借贷记帐法在我国的发展历程,有助于加强对借贷记帐法的了解,从而更加坚定地推行借贷记帐法。 一、借贷记帐法在我国的萌芽 公元1840年鸦片战争以后,中国沦为半殖民地半封建社会,这一历史事实,也深刻地影响到中国近代会计的发展。帝国主义强行在中国开办的工厂、商行和银行,以及根据不平等条约受帝国主 The law of borrowing and crediting was introduced into our country from the beginning of the twentieth century and now it has developed into a hot zone. Now, reviewing the history of the development of the debit and credit accounting system in our country helps strengthen the understanding of the debit and credit accounting system so that the law of debit and credit will be more firmly implemented. First, the loan accounting method in our budding 1840 AD after the Opium War, China became a semi-colonial semi-feudal society, this historical fact also profoundly affects the development of modern Chinese accounting. Imperialism forcibly runs factories, commercial banks and banks set up in China, as well as imperialists under the unequal treaties