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我国古代可考证的第一部会计著作是《太平经国之书》,作者是宋朝的郑伯谦。郑伯谦,字节卿,永嘉人氏。生卒年代不详。宫拜修职郎,任衢州学教授。他是我国会计发展史上重视会计的思想家。《太平经国之书》这部专论经济问题的小册子,在当时尚无先例。书中蕴含了郑伯谦的会计思想。他十分重视官厅会计的作用,提出执政者应参与财计管理,以为“君心之非,莫大乎侈,君侈则臣莫能节,必致财用无度;而财用无度乃蛊坏心术之大源”。故提倡“樽节人主,亦以提防百官有司
The first accountant book that can be verified in ancient China is the Book of Taiping Jingguang, the author is Zheng Boqian of the Song Dynasty. Bo Cheng, BYD, Yongjia Renshi. Birth and death unknown. Gong worship repair Lang, Ren Quzhou science professor. He is a thinker who values accounting in the history of accounting in China. At the time there was no precedent for a booklet on the economics of the monograph “The Book of Taiping Jingguo.” The book contains Zheng Boqian accounting ideas. He attaches great importance to the role of government accounting, put forward the ruling party should participate in financial management, that “the heart of the country, Big source. ” Therefore advocate "bottle section owner, but also to beware of a hundred officers