After Emperor Wendi of Sui Dynasty unified China, he learned the lessons from hundreds of years of wars in Wei, Jin, Southern and Northern Dynasties, further strengthened the centralized organizational system, and tried to establish a permanent political system with a certain scale through reform, so as to get rid of the disadvantages of the old organizational system and give play to the control role of the new official system on politics and economy. Especially in the construction of financial organization, Emperor Wendi and the designers who participated in the new official system comprehensively compared the old system, found out the merits of the previous dynasty in this respect, made clear the innovation direction of the current dynasty, and finally determined the financial organization system of the current dynasty, making it look brand-new. ?
From Sui and Tang Dynasties to Song Dynasty, China's feudal economy flourished. Accounting, auditing and financial organization have developed to a relatively complete level. Accounting and cashier, accounting and treasury, cash cashier and physical cashier, visa unit and property distribution unit, audit and accounting have a clear division of labor, and each has a specialized agency or personnel responsible.
The establishment of "degree course" in the Tang Dynasty and "general accounting course" and "accounting course" in the Song Dynasty shows the importance attached to accounting at that time. The establishment of the independent audit institution Bi Bu in the Tang Dynasty, and the censorate and censorate system for exercising financial supervision, as well as the establishment of the "Audit Department" and "Audit Institute" in the Song Dynasty, all reflected the importance attached to economic supervision at that time.
During the Tang and Song Dynasties, the household registration system for calculating various tax revenues, the budget system for spending revenues according to the principle of "living within our means", the cashier's system for keeping property, the accounting system for submitting "accounting books" from bottom to top and the supervision system became the basic financial accounting system for feudal rulers to strengthen economic control.
"Four-column settlement method" and "Four-column inventory method" appeared in the Tang and Song Dynasties. "Four-column settlement method" is an accounting method that carries out settlement on a regular basis according to the specific formats of "old management" (last period balance), "new income", "dismissal" (current period expenditure) and "reality" (final balance). "Four-column inventory" is an accounting report with "four columns" as the basic format and "four columns settlement method" as the basic method. The establishment, application and development of "four-column settlement method" and the emergence and application of "four-column inventory" are great contributions to the accounting methods in Tang and Song Dynasties. The "four-pillar calculation method" is a scientific method that systematically reflects the whole process of national economy and private economic activities. It embodies the basic principles of accounting in China, is the core and essence of accounting method system in China, and lays a preliminary foundation for the evolution of accounting from single account method to double account method in China. Worldwide, the establishment and application of the four-column balance formula (old management+new income = expulsion+reality) and the four-column balance formula (new income-expulsion = reality-old management) in the "four-column settlement method" are much earlier than the emergence of the balance settlement method in western bookkeeping.
During the Tang and Song Dynasties, accounting analysis also made progress. For example, the Book of Yuanhe Ji Guo in the Tang Dynasty and the Book of Accounting in Yuan You in the Song Dynasty include the analysis of accounting and household registration, the comparative analysis of national fiscal revenue and expenditure, and the special analysis of specific issues. Taiping Guo Jing (Figure 8) and Yuhai in Song Dynasty are important works for collecting accounting historical materials. During this period, China folk accounting also developed, and China's early financial industry-counters, pawn shops-quality warehouses, service warehouses-geoelectricity and other industries also adopted the four-column settlement method.
The "order" for collecting salt and iron tax and the "printed paper" for collecting business tax in Tang Dynasty also belong to the original income voucher. Old Tang book? Food "(Figure 9) points out that ... taxes are levied in order. If there is fraud, we will still entrust the provincial judge to correct it. "That is to say, the collection of salt and iron tax must be accounted for in sequence. If it is found that there is any act of bookkeeping and corruption according to the order, the corresponding officials will be examined by supervisory officials such as judges. And "everyone gives a piece of paper, others buy and sell it, and it will be cost-effective the next day", that is to say, the collection of business tax should be recorded in a unified official "order" by the management responsible for business dealings, so as to make a summary calculation on the same day. It can be seen that vouchers such as "order" and "printed paper" are special.
Among the economic historical materials of Tang Dynasty collected in Dunhuang, there are four kinds of "official horse death tables" about official horse death reported by official horse management official Ma Shanchang. This "form" is essentially an original report of loss in Tang Dynasty.
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References:
On the History and Development Trend of Accounting in China