会计史学上关于复式簿记起源于何时何地这一问题,多少年来,一直为人们所瞩目。由于史迹罕见、年代荒远,文献记载也语焉不详,簿记史学家们曾围绕它展开过一次又一次鼎沸而严肃的争论。有的认为复式簿记最早发轫于古代的美索不达米亚;也有的认为导源于西班牙;南朝鲜檀国大学教授尹根镐则认为起源于高丽时代的朝鲜半岛;意大利的D.穆拉伊(D·Murray)和P·卡兹(P·Kats)认为起源于古代罗马;此外还有人认为起源于中世纪的意大利。众说纷云、莫衷一是。那么,复式簿记究竟最早导源于哪一时代、哪一国家呢?尽管该问题情况复杂、阐发不易,但并不是杳不可考的。下面拟从分析与现代借贷记帐法有着直接渊源关系的古罗马起源说和中世纪意大利起源说出发,对复式簿记的起源作一些粗浅的探讨。我们知道,坚持意大利起源说的簿记史学家们在 Accounting history on the origin of double-entry bookkeeping where and when the problem, for many years, has been for people’s attention. Due to the rare historical sites and the long history, the records of the book were also absent. The bookkeeper historians once again held a series of arduous and serious debates about it. Some think double entry bookkeeping was first established in ancient Mesopotamia; others think that the source stems from Spain; South Korea Tannag University professor Yingen Ho is believed to have originated in Korea during the Korean Peninsula; Italy’s D. Muray (D · Murray and P · Kats think originated in ancient Rome; in addition there are people think that originated in the Middle Ages in Italy. There are so many different opinions. So, what is the earliest era of double entry bookkeeping? Which country? Although the problem is complex and not easy to be elucidated, it is not unworthy. The following is intended to analyze the origins of the ancient Roman origin, which had a direct relationship with the modern method of debit and credit, and the origin of medieval Italy, and to make some superficial discussions on the origin of the double-entry bookkeeping. We know that bookkeeping historians who insisted on the origin of Italy are here