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上计制度在我国的起源很早,秦汉时就已逐步成熟、完善。张苍(?——公元前152年),阳武(今河南原阳)人,是秦汉时期主持上计的著名人物,他几乎把自己的一生都献给了上计事业。秦始皇统一中国以后,在财政管理上,逐步形成了统一化、法律化的上计制度。当时,张苍精通算术、会计,知晓天下经济文书计籍的奥秘,又是一位普于从事经济监督工作的能人,因而被任命为“柱下史”(又称“侍御史”),协助御史大夫监察全国的民政、财政及财务审计事项。张苍受任后,每逢岁首十月上计的日子里,都要花费很多的时间专门审阅各郡县、各部门呈送上来的有关人户、田地的增减,财物、赋税的出入等方面的上计报告,并将审理结果呈报皇帝批阅。这种制度后来便定制。张苍又升御史大夫,他对上计制度作了一些重大改革,规定各封王侯国和各郡、县都要设置专门负责上计事务的官员——
The superintended system originated very early in our country and gradually matured and improved during the Qin and Han dynasties. Zhang Cang (? 152 BC), Yang Wu (now Henan Yuanyang) people, is the Qin and Han dynasties presided over the well-known figures, he almost dedicated his life to the super-cause. After Qin Shihuang unified China, in fiscal management, a unified and legal system of accountants was gradually formed. At that time, Zhang Cang proficient in math, accounting, knowledge of the secret of the world economic instruments, but also a general economic work in economic supervision, and was therefore named “under the column” (also known as “Shi Yu Shi”) , To help imperial doctor monitor the country’s civil affairs, financial and financial audit matters. After Zhang Cang was appointed as a commissioner, every day in the first October of every year, we spent a lot of time devoting ourselves to examining the changes in people and land, the changes in the fields, and the discrepancies in property and taxes collected by various counties and counties On the meter report, and the trial results reported to the emperor for review. This system will be customized later. Zhang Cang and imperialist doctor, he made some major reform of the supervisory system, the provisions of the various countries and counties and counties and counties should be set up specifically responsible for the affairs of the officials -