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①我国最早有关会计事项记载的文字,见于殷商的“甲骨书契”(甲骨文)。②我国最早设立会计机构的是西周(公元前1066年——前771年),设“司会”官职主管会计,为计官计长。③我国“会”“计”两字,最早见于《周礼·天官·司会》中所载.”司会,主天下之大计,计官之长”一语。④我国“会计”一词最早见于《周礼》一书.《周礼·天官下》记述周王朝设置的“司会”的职掌时写道:“掌国之官府、郊野、县都之百物财用,凡在书契版图之贰,以逆群吏之治,而听其会计”.⑤我国创建财政会计制度最早的当推西周“日
① The earliest records of accounting matters in our country are found in Shang Scriptures of Oracle (Oracle). ② The earliest establishment of accounting institutions in China was the Western Zhou Dynasty (1066 BC - 771 BC). The chief accounting officer of the “Bureau of the Association” was established as the chief accountant. ③ The word “会” and “计” in our country is the earliest to be found in “Zhou Li Tian Guan · Si Gui”. ④ The earliest term of “accounting” in our country was found in the book “Zhou Li.” “Zhou Li Guan Guan Xia” recorded the work of the “Secretary of the Council” set up by Zhou dynasty and wrote: “Hundreds of rulers, suburbs and counties Financial accounting, where the book version of II, to rule the anti-group officials, and to listen to their accounting. ”The earliest of our country to create a fiscal accounting system when pushing the Western Zhou Dynasty