《周礼》会计的实质屈友贤《周礼》，是我国最早出现“会计”一词的经典文献，所阐述的会计理论、会计方法体系本文称之为《周礼》会计，现将其意义及实质分述如下：一、会、计的字本义为会合、计算会字在殷墟甲骨文已有所见，属商代盘庚迁殷时期出现的文字。会字的本义为... The essence of “Zhou Li” accounting Qu Youxian “Zhou Li” is the earliest classic account of “accounting” in our country. The accounting theory and accounting method system described in this paper is called “Zhou Li” accounting. The substantive points are as follows: First, the meaning of the word will be calculated to meet, calculate the word has been seen in the Oracle oracle bone inscriptions, is the Shang Dynasty Pangeng Qian Yin appeared during the text. The original meaning of the word is ...