中国会计科目的萌芽及初步发展重庆商学院财务研究学会王晓颖一、会计科目的产生与贡赋的关系会计科目的产生，首先是源于贡赋的产生。无论是东方还是西方，国家会计都是优于民间会计而首先得到发展的。而贡赋─－最早的国家收入的主要形式─－则是国家会计核算的主要内容... The budding and initial development of China’s accounting subjects Chongqing Institute of Business Research Wang Xiaoying First, the emergence of accounting subjects and the tribute The emergence of accounting, the first is derived from tribute Fu generation. Whether it is the East or the West, national accounting is the first to be developed over non-governmental accounting. And tribute ─ ─ the earliest form of state revenue ─ ─ is the main content of national accounting ...