我國(guó)自西周時(shí)期就有較完備的財(cái)政核算和財(cái)政統(tǒng)計(jì)制度,稱(chēng)為會(huì)計(jì)。據(jù)記載,當(dāng)時(shí)對(duì)財(cái)政入出,每月核算匯總稱(chēng)月計(jì)或月要,每年核算匯總稱(chēng)歲會(huì),后來(lái)歲會(huì)往往與上計(jì)同時(shí)進(jìn)行。秦漢以后,會(huì)計(jì)制度更加詳備,按期舉行。會(huì)計(jì)由主掌財(cái)政的    （本文共 394 字 ）     [閱讀本文] >>