Comparability is also an important concept in the economic field, especially in the financial accounting field. For example, the financial statements of different companies should be prepared in accordance with the same accounting standards and systems to ensure comparability between statements. In this way, investors, analysts and other stakeholders can compare the financial status and operating performance of different companies more easily.
In a word, comparability is a relative concept, which depends on the similarities and differences between the compared objects. Ensuring comparability of data is the key to accurate analysis and decision-making.
Today, in the process of knowledge production of law, the application of "comparison" can be seen everywhere, but the concept of "comparability" has not been clarified, so it is impossible to form a rational grasp of the essence of "comparability".
The historical origin of comparability can be traced back to ancient Rome.
In the discussion about "freedom" at that time, Justinian pointed out that all people are either free men or slaves. There is no difference in the status of slaves, but free men exist. Therefore, he divided freemen into "born freemen" and "released freemen" and compared their similarities and differences.
Since then, jurists in Rome and other regions have gradually extended this concept to the comparison between legal norms and folk customs, written codes and custom sets, and civil law and civil law.