簿记是人类经济社会发展的产物,它经历了从无到有、从单式到复式的发展变化过程。正像复式簿记取代单式簿记一样,三式簿记终将取代复式簿记。本人认为,现代簿记对象可以抽象为资金运动,任何资金运动都具有:资金来龙、资金去脉、资金动因三维性,资金运动的三维性是建立三式簿记的客观基础。 Bookkeeping is a product of the economic and social development of humankind. It has undergone a process of development and change from nothing to a single type. Just as double bookkeeping replaces single bookkeeping, triple bookkeeping will eventually replace double bookkeeping. In my opinion, the object of modern bookkeeping can be abstracted as a capital movement. Any capital movement has the following features: capital flight, capital flow, three-dimensional capital motivation, and three-dimensional capital movement are the objective bases for the establishment of three-type bookkeeping.