“帐房”是我国民间会计的组织形式,它有着漫长而曲折的历史和富有风趣的发展变化。探究“帐房”的历史渊源,可以追溯到西周懿王统治年间。那时候,有一个名叫限的奴隶主贵族,手下使唤了两个聪明能干的管家。大管家名字叫(?)(音括),负责处理对外经济事项。二管家名叫效父,既负责保管庄园里的部分财物,又承担会计工作,故还只能算作兼职会计。到春秋战国时代,聘请专职会计成为常事,孔子就曾受聘于鲁国的季氏,作过仓库会计,那时候精通书计的人才很少,有时免不了要临时物色会计。有一次,齐国的孟尝君为了找一个精通会计的人 “Account room ” is the form of organization of folk accounting in our country, it has a long and tortuous history and rich and interesting development and changes. Exploring the historical origin of “account room” can be traced back to the reigns of the reign of Emperor Yi of the Western Zhou Dynasty. At that time, there was a slave-aristocrat named Lim and brought two clever housekeepers. Big housekeeper name (?) (Sound), responsible for handling foreign economic affairs. Two steward name effective father, both responsible for the custody of part of the property in the estate, but also undertake accounting work, it can only count as part-time accounting. By the time of the Spring and Autumn Period and the Warring States Period, hiring full-time accounting became a common practice. Confucius had been employed in the quarter of Lugu for accounting in warehouses. At that time, there were few talents who were proficient in accounting books, and occasionally they had to temporarily find accounting. Once, Mengchong Jun of Qi tried to find someone who was proficient in accounting