上计制度是我国较早的一种财政管理制度,在秦汉时期就已经形成了相对完备的体制,汉代颁布的《上计律》一直适用到明清时期。张仓凭借其多年的财政管理经验,进一步丰富和完善了上计制度,维护了中央集权统治秩序。 The supervisory system was an earlier fiscal management system in our country. During the Qin and Han dynasties, a relatively complete system had been formed. The “supervised law” promulgated in the Han Dynasty has been applied to the Ming and Qing Dynasties. With its many years of financial management experience, Zhang positions further enriched and perfected the supervisor system and maintained the order of centralized power.