序
(美国)保罗·加纳
国际会计学会主席

    文硕先生的这部优秀著作《西方会计史》的出版刊行，丰富了会计领域的会计史学。这位北京的年青学者继承了各国会计史巨匠们研究会计史和著书立说的传统。这部出色的专著不仅引人注目地为现有会计文库增添了有价值的内容，而且在会计史研究国际化方面填补了早就应该填补的空白。
    这本新著的问世，正值第六届国际会计教育会议和第十三届国际会计师会议将于1987年10月先后在日本国京都和东京召开之际，是很值得庆幸的。这些国际性会议是会计在社会上已据有重要地位的标志，因而它们的历史是值得象文硕先生这样的学者给予关注的。
    本书由于各个专题论述的全面性和趣味性而成为会计史上的一座里程碑。西方社会在以往50多年里，曾出版过若干部会计史著作，但本书正如目录所示，在取材方面涉及的范围更广。尽管数十年来许多著者对本书目录中的大部分国家和地区的会计发展情况已有论述，但本书独具特色，它向读者展示了所有国家和地区会计演变的背景。
    每章的标题本身就体现了这部新著的内容，其中给我留下特别深刻印象的，是著者对会计从一个地区传播到另一地区的富有想象力的论述。这种处理方法使著者文硕先生的研究成果大为增辉，也为其他会计史研究者树立了一个出色的榜样。通过作者的努力，西方会计科学随着数百年文明的发展而发展的历史现在呈现在广大读者的面前。
    目前，中国有许许多多的年轻人正在学习会计科学，所以，会计史学科应该在课堂教学和学生撰写论文时受到重视，这部内容翔实、题材广泛的著作所提供的资料将使学生们有可能达到这一目的。高等院校为了提高教学质量，每年都在增添新的课程。看到这一令人鼓舞的趋向，笔者深感欣慰。
    世界范围内的会计是应实际的和社会的需要而发展起来的。本书着重论述了会计演变的具体进程，其中包括历史上文明世界的许多人对会计发展所作出的贡献。现在，人们已理所当然地认为，世界会计是随着各国人民社会和经济生活水平的改善而发展着的。会计史的这一侧面可以称为“经济发展会计”，象阿道夫·恩索文博士这样的具有献身精神的学者几乎一生都致力于人类发展这一特殊方面的研究上。他与几位中国学者的台作是愉快的，这部专著的章节将有助于进一步发展正在进行中的这种合作。换句话说，研究者们只有对会计与经济和社会的关系，以及西方会计发展史有所了解，才能更有效地利用阿道夫·恩索文博士及其同事们所提出的建议。
    笔者希望，文硕先生在本书的中文版首次发行后，至少应以英语或其他语言再准备一部简译本出版，以便使那些没有掌握多种语言的读者也能从中受益。
    我把能为这本将拥有众多读者的新著作序，看成是一种特殊的荣誉。我在此衷心祝贺文硕先生完成了这部会计史专著的编写任务。

Marble tablet: Account
of Disbursements of
the Athenian State 
c. 418-415 BC

FOREWORD
    The area of accountancy known as accounting evolution，or accounting historical development,，has been enriched with the publication of this outstanding volume entitled “A History of Western Accounting” by Wen Shuo of Beijing。This younger scholar has followed in the tradition of some of  the giants of accounting history research and writing。The special subject matter which he develops so well has added significantly to the now available literature，and it also fills a gap in the internationalization of accounting history research which has long needed to be filled。
    It is a fortunate circumstance that this new book mades its appearance almost simultaneously with the timing of the 13th World Congress on Accounting which will be held in October 1987 in Todyo, immediateiy after the 6th World Conference on Accounting Education Which will be held in Kyoto。These world conferences are indicative of the now attained stature of accounting matters in society，and the history of these attainments is therefore worthy of the attention of scholars such as Wen Shuo。
    The varied topics treated with thoroughness and taste made this volume one of the landmarks in accounting history。While there have been several volumes published in the past 50 or more years on the general area of accounting development in western societies，this volume attains the giving of the subject matter a wide coverage, as indicated in the Table of Contents。Although various authors over the past decades have treated most of the countries and areas of the world refected in the Table of Contents, this volume has the unique feature of giving the reader a background in all of the country and area history.
    The titles of the respective chapters are self descriptive of the content of this new work, but I am particularly impressed with the imaginative treatment of the spread of accountancy from one area to the other。This treatment should give further impetus to the research those who will follow him from his excellent example。The history and development of civilization, has now been exposed to a large audience，through the efforts of the author of this new book.
    Since accounting subject matter is now being studied by many younger people in China，the historical aspects of the subject matter should be emphasized in the class-room and student  papers。The materials in this extensive volume will make it possible for students to accomplish this objective。Each year brings more curriculum additions to the offerings available for student instruction in institutions of higher learning，and it has been heartwarming to the author of the Foreword to observe this favorable trend .
    The growth of accounting worldwide has developed in response to the practical and social needs. This book emphasizes that aspect of growth and includes coverage of the contributions made by many of the civilizations of the past . It is now almost taken for granted that the development of accounting worldwide accompanies the improvement in the social and economic living standards of the peoples of the world. This aspect of accounting history has come to be called " economic development accounting” and dedicated individuals such as Dr.Adolf Enthoven have devoted almost a lifetime to this salient aspect of human development。Dr.Enthoven’s cooperative work with several Chinese scholars has been heartwarming , and the chapters of this particular volume will assist in the further implementation of the developments underway。In other words，the students will have a background of the relationships and the progress to be able to utilize even more effectively the suggestions made by Dr. Enthoven and his colleagues。
    After this volume is first published in Chinese，the writer of this Foreword can express the hope that at least a condensed version will be prepared By Mr.Wen in English and other languages，and published for the benefit of readers who regretfully do not have multiple language facility。
    I consider it a distinct honor to be invited to present this Foreword to what I hope will be a wide audience，and I further extend congratulations to the author for the completion of his task in preparing manuscript for the book。

February ,1987
Paul Garner，Ph.D.. Economics, LL.D., C.P.A., Emeritus Professor of Accounting, and Emeritus Dean of the Graduate School of Business ,University of Alabama,(U.S.A.);and President, International Association for Accounting Education and Research; and Past President ,American Accounting Association.

    1990年，国际会计学会主席保罗·加纳与用友软件集团最早四位总裁在一起

(从左至右：苏启强、文硕、加纳、王文京与吴铁)