本世纪三十年代以来,对于我国会计的成因、起源有过各种不同的说法,有人讲在禹夏时代,大禹王曾在江南茅山(茅山,又名苗山。在今浙江省绍兴县东南)召开过一次诸侯会议,考评诸侯的功绩。这次计功大会刚刚结束,大禹王便病死了。当时,诸侯们举行了隆重的葬礼,把他的遗体安葬在茅山之上。为了纪念大禹和他主持召开的这次会议,经诸侯商定.把茅山更名为“会稽山”。而这个“会稽”便是今日“会计”的起源。后来又有人发展了这一传说,他们把大禹王召开的这次会议,说成是“我国历史上第一 Since the thirties of this century, there have been various opinions on the causes and origins of accounting in China. Some people said that during the Yu Xia era, the Yu King had lived in Maoshan in the south of the Yangtze River Southeast) held a princes meeting, evaluation feats achievements. The memorial assembly just ended, Yu Yu Wang died. At that time, the princes held a grand funeral, burying his body above Maoshan. To commemorate Dayu and he presided over this meeting, agreed upon by the princes, the Maoshan renamed ”will Jishan “. And this ”Hutchison “ is the origin of today ”accounting “. Later, some people developed this legend. They described the meeting held by the Yuwang Wang as ”the first in history of our country