七、结绳记事所记何事研究我国会计史的学者,多把我国古代的结绳记事理解为记数,并认为这种在绳子上打结记数是我国会计的起源。按“结绳”之说,始见于《易·系辞》中的:“上古结绳而治,后世圣人代之以书契”。这个书契,后来发展成为经济凭证。是否由于书契代结绳并成为经济凭证,而把结绳与会计挂了钩,或者用其他方法推断,笔者未敢妄议。但肯定无疑的是《系辞》所说的书契并非经济凭证。这一点将另文探讨。据郑玄对结绳的注释为: Seven, knot rope memorized What scholars study the history of China’s scholars, more of the ancient knot memorization notes as a count, and think that the number of knots in the rope is the origin of accounting in our country. According to “knot rope” said, first appeared in the “easy speech”: “Ancient knot rope and rule, later sage replaced by the book contract.” This book, later developed into economic evidence. Whether the conclusion of the contract as a result of the book and become an economic voucher, and the knot linked with accounting, or other methods of inference, the author did not dare to argue. But it is certain that the clichés spoken of as “clichés” are not economic vouchers. This will be another discussion. According to Zheng Xuan knot rope note is: