傅山,字青主,明末清初(1607——1684)山西阳曲县人。他不仅是文学家和书画家,而且在会计学方面也作出了很大贡献。他参考当时官厅会计和“四柱清册”记帐方法,设计出来一套既简单又明确的适用于民间商业的会计核算方法——“龙门帐”。这是我国会计科学发展过程中的一个成就。龙门帐的要点是:将民间商业中的全部经济事项,按性质、渠道,科学地划分为进、缴、存、该 Fu Shan, the word green main, the late Ming and early Qing Dynasty (1607--1684) Shanxi Yangqu County. He is not only a writer and painter, but also a great contributor to accounting. With reference to the accounting methods of the government offices and the “four-column inventory” at the time, he designed a set of simple and straightforward accounting methods for non-governmental businesses, the “gantry account.” This is an achievement in the development of accounting science in our country. The gist of the gambling bank is that all economic matters in private commerce are classified by nature, channels and scientifically as income, payment and deposit.