论复式记帐法产生的条件重庆商学院唐富文，刘军关于复式记帐法产生的条件，会计史学家大都将＂资本＂作为条件之一。有三种提法：①认为复式记帐法与资本主义经济同时萌芽；②认为近代资本的产生早于复式记帐法，是复式记帐法产生的前提条件：③认为古代资本是复式记帐法... On the conditions of the double accounting method Tang Fuwen, Liu Jun, Chongqing Business School On the conditions of the double accounting method, accounting historians mostly “capital” as one of the conditions. There are three kinds of references: ① that the double accounting method and the capitalist economy sprout; ② that the generation of modern capital earlier than the double accounting method is the precondition for the double accounting method: ③ that the ancient capital is the double accounting method ...