论文部分内容阅读
宋代会计账籍制度处在一个不断完善的时期,县级政府担负着宋代整体财政账籍初始信息的收集、修造、呈报、保管等基础工作,接触着这个社会最基层的实际财务问题,其工作效率、会计技术等因素直接影响着国家整体财务信息的准确性。’县内簿书种类多,内容复杂,格式一定,管理制度明确,充分显示了有宋一代发达的社会经济和完善的财务系统,并从侧面反映了中央和地方的财政关系。
The system of accounting books in the Song Dynasty was in a period of constant improvement. The county-level government undertook the basic work of collecting, building, reporting and keeping the initial information of the entire financial accounts in the Song Dynasty, contacting with the actual financial problems of the grassroots in the society. Efficiency, accounting techniques and other factors directly affect the accuracy of the country’s overall financial information. There are many kinds of book books in the county, with complicated contents and certain formats. The management system is clear. It fully shows that there is a well-developed social economy and a sound financial system in the Song Dynasty, and reflects the financial relations between the central and local governments from the side.