唐、宋、元、明、清各朝代的会计录,仅系记载赋税收入与官员、军费、宫廷等开支而已。但经过一千多年的变化,到了清末民初,社会生产力有了一定的发展,资本主义国家资本的输入,使旧中国一些公营企业与公用事业开始萌芽,这就促使会计事业由纯官厅会计,逐渐演变,并分类为官厅会计、总会计、统制会计,特别会计等类型。 (一)官厅会计(簿记)。古代的官厅簿册,一般以目为径,以事为纬,其意与今日新式簿记相同。民国初期,会计法和审计法先后颁布,即以官厅簿记勾稽岁计盈亏。这里侧重将簿记的设置与登记方法,予以简述。 1.官厅簿记的设置。簿记组织根据财务行政系统,与国库规定完全一致,多数是按照预算定额,随时随事发出支付书。国家行政机关的债权人或其代理人,持支付书向金库直接领款。除一小部分官吏外,各官署无直接出纳现金事 The accounting records of the dynasties in the Tang, Song, Yuan, Ming and Qing Dynasties were only recorded in the tax revenue and officials, military expenditures, court expenses. However, after a thousand years of change, by the end of the Qing Dynasty and the beginning of the Republic of China there was a certain development of social productive forces. Capital input by capitalist countries started to sprout some of the public enterprises and public utilities in old China, prompting the accounting profession to change from pure Guanting accounting , Gradually evolved, and classified as Guanting accounting, accounting, accounting control, special accounting and other types. (A) Guanting accounting (bookkeeping). The ancient official hall books, generally as the goal path to things as the latitude, its meaning and today’s new bookkeeping the same. In the early Republic of China, accounting law and auditing law was promulgated successively, that is, the profit and loss of the relics recorded by the government office. Here will focus on the bookkeeping setting and registration methods, to be briefly described. 1. Guanting bookkeeping settings. According to the financial administration system, the bookkeeping organization is fully consistent with the provisions of the State Treasury, most of which pay bills in accordance with the budget quotas at any time. Creditors of creditors or their agents in the state administrative organs shall pay their vaults directly to the vault with payment certificates. In addition to a small number of officials, the government offices without direct cash transactions