封建社会里,“官厅会计”是为统治阶级服务的,各个王朝都比较重视;而民间会计则受歧视,遭冷落,史无详载。如果把目光集中在古代裨官野史、杂记佚闻和今人治史考古的文字上。你会惊奇地发现,民间会计竟是那样博大精深,并且影响着“官厅会计”。有人说,中国古代民间经济活动信义轻财,不重视原始凭证。此论似有偏颇。郭沫若《中国史稿》和范文澜《中国通史》都讲:西周时期,民间频繁的交换关系就以竹筒或木牍做成的“木榜”作凭证,如果任意撕毁是要承担法律责任的。《战国 In feudal society, “government accounting” is for the ruling class, all dynasties pay more attention; while non-governmental accounting is discriminated against, ignored, no history contained. If you look at the ancient collection of official history, miscellany anecdote and modern history and archeology of the text. You will be surprised to find that private accounting was so profound, and affect the “government accounting.” Some people say that in ancient China, informal economic activities were less lucrative and did not attach importance to the original vouchers. This seems to be biased. Guo Moruo's “China's History Draft” and Fan Wenlan's “General History of China” all say: In the Western Zhou Dynasty, frequently exchanged relations among civilians were vouchers for “wooden billboards” made of bamboo or wooden clogs. If they arbitrarily tear themselves up, they should bear legal responsibilities. "Warring States