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关于我国会计发展的历史,我过去摘记过一些材料,现整理出来,作为何生棠同志《会计史话》的补充. 根据史学家的考证,远在公元前二十一世纪的我国原始氏族公社,就有简单的会计事项记载.例如,近代考古发掘的甲骨“卜辞”中记有:“丁卯(卜贞王)狩正×??获鹿百六十二,□百十四,豕十,兔一.”这实际上就是一篇简单的狩猎收获帐.“会计”这个词,最早在我国历史文献中出现,除了《孟子》、《管子》外,在《史纪·夏本纪》中还有这样的记述:“自虞、夏时,贡赋备矣.或言禹会诸侯江南,计功而崩,因葬焉,命曰会稽.会稽者,会计也.”当时,大禹在今浙江绍兴的苗山上大会诸侯,稽核他们的功绩,这个行动就叫做
As for the history of accounting development in our country, I used to record some materials that I used to summarize to supplement Comrade He Shengtang's “accounting history.” According to historians' research, as far as the primitive clan communes in our country in the 21st century BC had For example, in modern archaeological excavations, the inscriptions on the “Bushi” include: “Ding Mao (Bu Zhen Wang) Keng Zheng × ?? Lu Lu Sixty-two, □ one hundred and fourteen, ten Rabbit I. ”This is actually a simple hunting and reaping account.“ The word ”accounting“ first appeared in the historical documents of our country. Apart from Mencius and Guanzi, In this discipline, there is also such a statement: ”From Yu, summer time, Gong Fu prepared to carry on .Or Yu Yu will be the capital of Jiangnan, Gong Gongbeng collapse, due to funeral, life said Huiji. Huiji, accounting also. " At that time, Dayu in Shaoxing, Zhejiang Miao Shan assembly princes, to audit their merit, this action is called