三式记帐法是指对每项经济业务以相等金额记入相互对应的三类帐户的一种记帐方法。常见的英文表达为triple-entry bookkeeping。

三式记帐法是美籍日裔会计学家井尻雄士（ljiri Yuji）（1935～ ）提出的。、

井尻雄士在考察资本主义企业会计的基础上，试图对复式记帐法加以扩展，于1982年在所著的《三式簿记和收益动量》一书中提出三式记帐法。他认为，理解复式记帐法的纯粹方程式可以归纳为“财富=资本”；式中，财富的定义为资产减负债。由此出发，他推导出以下两种三式记帐法：

①时间三式记帐法。记帐方程式为“预算=财富=资本”。式中，财富反映现在，资本说明过去积累的经营成果，而预算则面向未来。在复式记帐法基础上增加的预算类帐户记录目标资本的增减变化，即未来计算期目标资本要求达到的水平。于是把预算指标纳入了帐户体系。

②微分三式记帐法。记帐方程式为“财富=资本=动力”。它把资本解释为财富的微分，即为财富现状提供了理由；而动力则为资本的微分，即为财富现状提供理由的理由。在复式记帐法的基础上，添加动力类帐户记录收益变动的原因，即差异。于是把各种差异纳入了帐户体系。

如将上述两种记帐法结合起来，就构成多式记帐法，其方程式为“预算=财富=资本=动力”。

三式记帐法处于理论探讨阶段，还未见诸实践。但以上两种三式记帐法的设想，为会计学的发展提出了探索前景。

其英文释义参考如下：

The 3E Accounting System is a scholarly concept that provides the framework for a new way to do accounting called triple entry accounting (or 3E). The concept was first proposed by Professor Yuji Ijiri in 1986.

Most of the issues that are not included by double-entry accounting get dealt with in this method. A reliable and accurate accounting system, it’s a high-level accounting system. Triple-entry accounting involves cryptographically securing all parties involved in the accounting process and linking them via a smart contract to a third entry. 

Lastly, the third entry in the Triple Entry System is both a transaction and an invoice, which gets entered into the Blockchain. Along with each party having a receipt, it’s proof of a transaction between the two parties -using the double-entry system.

Triple-entry accounting records are cryptographically enclosed and distributed, making them nearly impossible to destroy or copy. For every dollar spent, a buyer records a credit in the account. Whilst sellers record cash receipts as a debit on two different accounting books. 

Blockchain technology solves this problem by recording entries in the same shared database as a transfer between wallet addresses, which creates an interconnected network of permanent and objective accounting records instead of recording them separately in different journals. Integrity, auditing, and transparency are just a few of the advantages of a 3E accounting system.