《周礼》又名《周官》,是中国古代最早的制度专著,财政制度是其中最重要的内容。宋人王安石曾说:“一部《周礼》,理财居其半。”《周礼》对财政行政机构、会计稽核、力政、救荒都有周详的安排。就是其后的2000多年里,在财政学方面,再也没有比《周礼》更系统更完备的论著了。此书相传是西周初年周公所著,反映的是西周时期的制度,但在流传过程 “Zhou Li,” also known as “Zhou Guan” is the earliest institutional monograph in ancient China, the financial system is one of the most important content. Wang Anshi, a native of Song Dynasty, once said: “One Zhouyi” and half the financial management. “” Zhouli "has detailed arrangements for the financial administration, accounting and auditing, power politics and the rescue of the people. It was just after 2000 years that there was no more systematic and complete treatise on the topic of finance than that of Zhou Li. According to legend, this book was written by Zhou Gong in the early years of the Western Zhou Dynasty, reflecting the system of the Western Zhou Dynasty. However,