对于中国古代国家预算发展历程的叙述,一般到唐中期后就好像断线了,似乎要到清末从西方引进现代预算制度才又续起国家预算发展的脉络,其实在唐中期后形成了一个特殊的“会计录”的预算模式,一直延续到清末。演进中的“会计录”若从政府预算最一般意义的特性——政府收支计划的角度来考察中国预算制度的萌芽,可以一直追溯到夏禹时期。传说夏禹建立了最早的贡赋制度,并在浙江绍兴的茅山召集诸侯会议,进 The narration of the course of the development of the ancient Chinese state budget generally seemed to be disconnected after the mid-Tang period. It seems that it is not until the end of the Qing Dynasty that the introduction of the modern budget system from the West continued with the context of national budget development. In fact, after the mid-Tang Dynasty, a special The “accounting records” budget model, has been extended to the late Qing Dynasty. Evolving “Accounting Records” If we look at the bud of China’s budget system from the perspective of the government’s revenue and expenditure plan in the most general sense of the government budget, we can trace it back to the Xiayu period. Legend has it that Xia Yu established the earliest tribute system and called the princely conferences in Maoshan, Shaoxing, Zhejiang