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宋代会计帐籍种类丰富 ,水平明显提高 ,其编制、申报、保管等均有一套严密、系统的规定。这表明中国古代会计在宋代已达到较为完善的阶段 ,是宋代经济活动复杂化和经济管理监督强化的产物。
The types of accounting books in the Song Dynasty are abundant and their levels have been significantly improved. Their compilation, reporting and custody have a set of strict and systematic rules. This shows that the ancient Chinese accounting has reached a relatively perfect stage in the Song Dynasty, which is the result of the complicated economic activities and the intensification of economic management in the Song Dynasty.