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西周的会计中国古代的会计,根据“周礼”所载,以西周(公元前1066年至前771年)时期的政府会计制度最为完备。周朝是奴隶社会,以农业经济为主,土地归王朝所有,周王把一部分土地和奴隶分给诸侯,诸侯再分给乡大夫。分封时要对土地人口进行计量,作为纳贡的依据,还要记录国家的收支,因此会计制度有详细的规定。当时统治全国的最高官职是天官冢宰(又称大宰)。他除掌管国家大政之外,也总揽财政大权。根据量入为出的原则,按谷物每年收获多少,统筹财政支出预算。年终要审阅收支报告和三年的财政总结,凭百官工作成绩的优劣以定赏罚。大宰以下经管财政会计的官员如下:
Accounting in Western Zhou Dynasty Ancient Chinese accounting, according to “Zhou Li,” the most complete government accounting system in the Western Zhou Dynasty (1066 BC to 771 BC). The Zhou Dynasty was a slave society, dominated by the agricultural economy, the land owned by the dynasty, the king of Zhou to some of the land and slaves to the princes, princes and then to the township doctor. Separation of land to be measured when the population, as a tribute basis, but also record the country’s revenue and expenditure, so the accounting system has detailed provisions. At that time, the highest official who ruled the country was Emperor Guanzong (also known as Da Zai). In addition to running the great government of the country, he also took over the financial power. According to the principle of measuring income, according to the amount of grain harvested each year, the overall budget for financial expenditure. End of the year to review the income and expenditure reports and three-year financial summary, with the pros and cons of the official performance scores to be set penalties. The following slaughtered the following financial management accounting officials are as follows: