《南史·王敬则传》曰：檀公三十六策，走是上计。檀公把“走”列为上计，而我国古代税收领域也有上计的史话。据史书记载，战国时期在行政管理上，已创立了年终考核制度。其中最主要的考核工作的方法，叫做“上计”。每年中央的重要官吏和地方的首长，都必须把一年赋税的收入 “Southern History Wang Jing Biography” said: Tan Gong thirty-six policy, go is on the plan. Tan Gong put “walking” on the plan, and the tax field in ancient China also has the upper hand of the story. According to historical records, during the Warring States Period in the administration, has created a year-end assessment system. One of the most important methods of assessment work, called “on the plan.” Every year, the important officials of the central government and the chiefs of localities must allot one year’s tax revenue