宋代,在政治上是一个软弱偏安的朝代,但却是我国会计发展的跃进时代。宋朝统治者建国以后,总结了唐朝和后周失国的经验教训,加强了军事,政治、经济等各方面的中央集权和内部牵制,经济上加强财政监督,强调互相牵制,特别是在审计方面的建树,使宋代会计在核算和监督方面颇有创新。另外,宋朝当时北有辽金,西有西夏,时刻面临着强敌的军事压力,每年要以巨额财政收入为代价(岁币)去屈膝求和;加之“冗官、冗兵、冗费”的痼疾,使宋朝 In the Song Dynasty, it was politically a weak and secure dynasty, but it was an era of leap forward in accounting development in our country. After the founding of the Song Dynasty, the rulers summed up the experiences and lessons of the lost state in the Tang Dynasty and the subsequent Zhou Dynasty, strengthened the centralization and internal control of the military, politics and economy, strengthened financial supervision economically, emphasized mutual restraint, especially in the audit Achievements in the area so that the accounting in Song Dynasty accounting and supervision quite innovative. In addition, at the time of the Song Dynasty, there was Liaojin in the north and Xixia in the west. It always faced with the military pressure of a mighty enemy and every year it needed to sum it up with the huge fiscal revenue (annual); in addition, “redundant officials, redundant soldiers and redundant ”Disease, so that the Song Dynasty