一、从秦、汉竹简想到的早在70年代,在湖北的云梦、江陵的秦、汉墓葬中,出土了大量竹简,轰动了中外的考古学家和历史学家,发表过不少考证、分析、注释的文章。笔者当时从事古代经济史教学,只从经济史角度阅读了这些文章。颇有感触的是这些竹简的内容,绝大部分与会计审计有关或本身就是会计凭证、帐簿,但却没有引起会计学界的关注,这是令人不无遗憾的！ First, from the Qin, Han bamboo briefly As early as the 1970s, Yunmeng in Hubei, Jiangling Qin and Han tombs, unearthed a large number of bamboo slips, a sensation of Chinese and foreign archaeologists and historians, published a lot of research , Analysis, comment articles. The author was engaged in ancient economic history teaching, read these articles only from the perspective of economic history. What is quite touching is that the content of these bamboo slips, most of which are related to accounting auditing or accounting vouchers and accounting books themselves, have not aroused the concern of the accounting profession. This is regrettable!