THE CAMERALISTIC METHOD OF ACCOUNTING: A HISTORICAL NOTE
描述官房会计方法的性质与形式，评估其在重商主义背景下的历史意义，并讨论该方法对财务会计技术发展的贡献。
This paper has three purposes: (1) to describe concisely the nature and the form of the Cameralistic method of accounting; (2) to evaluate the historical significance of the method in the light of the more general movement of mercantilism which prevailed at the time of its development, and (3) to discuss briefly the role and contribution which the method has made to the development of financial accounting techniques. The Cameralistic method is shown to have an integral stewardship system of admirable perfection, given its single entry base.