A Probe into the System of the Writ of Accountant in Qin and Han Dynasties
Zhu Degui · 2007
The Accountant of Qin and Han Dynasties was very important in the life of social economy.Accountants concretely were responsible for fiscal management.From the recent archaeological documents,filling and strict Auditing were the essential joints in the course of fiscal work in Han Dynasty.There was a process of eliminating the false and retain the true and condensing figures from credence to records.All these embodied the characteristics in the Yueyan bu and Sishibu of Han bamboo slips.In the aspects of accountant management,departments of administering fiscal workin central government definitely regulated the time and contents according to Shangji laws,and censored outstanding achievements of accountant work.