张仓是秦、西汉时期的会计专家。在秦国时曾任枉下吏,他主管郡国上计,并管理天下图书计籍。西汉时他归顺刘邦。丞相萧何知道他在秦国做过上计工作,善于核算,对管理地方图书计籍有经验,就向刘邦推荐以列侯的身份,在相府中主持郡国上计工作。他在秦以及西汉采取的具体办法是:一、各封王的侯国和各郡, Zhang warehouse is Qin, Western Han Dynasty accounting experts. In the Qin Dynasty, he served as vain officials, he was in charge of county planning, and management of the world books Ji Ji. When he returned to the Western Han Dynasty Liu Bang. The prime minister, Xiao He, knew that he had done a superficial job in the Qin State and was good at accounting. He had experience in managing local books and books and recommended to Liu Bang as Hou Hou’s identity. He presided over counties in the prefect. The specific measures he adopted in the Qin and Western Han Dynasties were: First,