I. "Accounting" in Historical Records

Many scholars believe that the naming of "accounting" originated from the first dynasty "Xia" in China, based on a record of "accounting" in Historical Records. Sima Qian wrote in Historical Records Xia Benji: "Since the summer, prepare tribute. Or take back to the south of the Yangtze River, and the plan will collapse. Because of burial, life will be recorded, and it will be recorded, and accounting will also be done. " The meaning of this passage is: "Since Yu Xia, Yu Shun, the system of tribute tax has been basically complete. Some people say that he died while gathering governors in the south of the Yangtze River to assess his political achievements, so he was buried in the local area and named this place "Huiji" or "Huiji", that is, "Huiji".

Second, the "accounting" in the Spring and Autumn Period and the Warring States Period

(A) "Zhou Li" and "Accounting"

Many behaviors and standards of financial accounting are recorded in Zhou Li. For example, the "art of teaching people what to do" is recorded in Great Zhou Li. At the end of the month, he will eat a little, and at the end of the year, he will act. "It means: organizing the children of government officials in the palace and teaching them manners, music, shooting, bending, calligraphy, counting and other skills according to the military establishment form. At the end of each month, the salary paid every month should be counted, and the things done in one year should be counted at the end of each month.

Another example is: "Anyone who is in the territory of the book is subject to the accounting of the group officials." Every day, every month, every year. "That is: according to the statistical copy of the secretary, the income account of the post and the expenditure account of the post, the completed documents are comprehensively reviewed every ten days; According to the monthly statistical report, review the documents completed this month; According to the statistical report of one year, check the completed documents of the whole year.

(B) Confucius as an accountant

There is a record in Mencius Zhang Wan: "Confucius tasted to be an official, but later he was just an accountant." Taste is to occupy all the fields, and every day,' cattle and sheep thrive', with high sense of inferiority and guilt; It is shameful to stand on the foundation of human beings, but it is not good. Confucius used to be a small official in charge of warehouses, saying that "as long as the accounts in and out meet the requirements". The small official in charge of animal husbandry said, "As long as cattle and sheep flourish." It is a sin to talk about low status and fine. It is shameful to stand in one's own post and not walk the streets, which is in line with the norms.

The significance of this passage to accounting is as follows: ① Confucius came from the Spring and Autumn Period, and Confucius said this passage in the Spring and Autumn Period. Obviously, the word "accounting" appeared in the Spring and Autumn Period; (2) Although Confucius aims to express the idea of "seeking government in his position" and the hierarchical concept advocated by Confucianism through the positions of "entrusting officials" and "occupying fields", the description of the position of "entrusting officials" in this passage expresses Confucius' understanding of the professional ethics of "accounting is enough". More than two thousand years ago, Confucius' understanding of accounting professional ethics was exactly the same as that of modern people, which reflected the long history and cultural inheritance of accounting profession.

Third, the "accounting" of the Western Zhou Dynasty

The naming of "accounting" originated in the Western Zhou Dynasty, which has been confirmed by Professor Guo Daoyang, a famous accounting historian in China. The development of politics, economy and culture in the Western Zhou Dynasty provided objective conditions for the origin of accounting. The Western Zhou Dynasty was the heyday of slavery in China. At this stage, the construction of agriculture, handicrafts, animal husbandry, commerce and economic system is unprecedented.

Compared with the previous generation, the Western Zhou Dynasty paid more attention to the strict control of various economic departments, attached importance to financial accounting, and promoted the development of official accounting.

Fourth, the meaning of "accounting" naming

The combination of "meeting" and "accounting" has become a professional term with far-reaching significance and influence in the history of accounting development in China. In the Western Zhou Dynasty, it was used to express China people's initial understanding of the basic concept of accounting and the original meaning of this concept. The combination of the word "accounting" forms a proper noun, and its meaning is reflected in the relevant laws and regulations of the Western Zhou Dynasty, which was first seen in Zhou Li. In Zhou Li, officials in charge of accounting are called "companies", and the role of accounting is elaborated in the book. During the Warring States Period, Confucius' comments on accounting were recorded in Mencius. Shuowen in Han Dynasty called it "Meeting". "Plan, will also, calculate also". Jiao Xun, a mathematician in Qing Dynasty, commented on "accounting" in more detail: "It will be a great plan. However, if you calculate it piecemeal, it is always worthwhile. "

1. "piecemeal" and "total cost-effectiveness"

"Zhou Li" said: The company will be responsible for the accounting laws of the country "to take the exam, to take the exam, to take the exam." The ten-day accounting record is a kind of summary accounting record formed on the basis of daily accounting records. Every day's accounting is composed of every account, which is characterized by "piecemeal accounting", so it is called "accounting"; Every ten-day accounting record consists of ten-day accounts, so it is called "meeting"

"Monthly" accounting, with the time unit of L months, is naturally generated on the basis of every ten-day accounting. Therefore, relatively speaking, the month is always cost-effective, and the results are sporadic. By analogy, the annual meeting will always be cost-effective, and the monthly demand will be sporadic. Zhou Li said: "At the age of three, there will be a large number of officials in charge", which means to be the chief accountant every three years. Therefore, compared with the total amount once every three years, the "annual meeting" reflects sporadic calculations.

1. "piecemeal" and "total cost-effectiveness"

"Zhou Li" said: The company will be responsible for the accounting laws of the country "to take the exam, to take the exam, to take the exam." The ten-day accounting record is a kind of summary accounting record formed on the basis of daily accounting records. Every day's accounting is composed of every account, which is characterized by "piecemeal accounting", so it is called "accounting"; Every ten-day accounting record consists of ten-day accounts, so it is called "meeting"

"Monthly" accounting, with the time unit of L months, is naturally generated on the basis of every ten-day accounting. Therefore, relatively speaking, the month is always cost-effective, and the results are sporadic. By analogy, the annual meeting will always be cost-effective, and the monthly demand will be sporadic. Zhou Li said: "At the age of three, there will be a large number of officials in charge", which means to be the chief accountant every three years. Therefore, compared with the total amount once every three years, the "annual meeting" reflects sporadic calculations.

2. The difference between "accounting" and "accounting"

From the Western Zhou Dynasty to the Spring and Autumn Period and the Warring States Period, there are accounting records in history books. Before that, there was the word "hui", which meant that the key work was always cost-effective, and the basic work was counted sporadically. For example, in Guanzi Four Seasons, "Three political days: effective accounting makes mountains and rivers hidden." If it is called "planning meeting", it means that sporadic work is the key work, the overall work is the follow-up work, and the focus is on sporadic accounting, such as "Liu Yi".