Research On Accounting Period In The Bamboo Slips Of Qin Dynasty

Accounting period is the prerequisite for preparing accounting reports to meet the purposes of control,management,and decision-making.But it is not easy to complete accounting reports with different frequencies.It not only requires unified and accurate time positioning and time measurement,but also involves the recording and processing of intertemporal economic activities,and how to set the accounting period to support the decision-making of information users to the greatest extent.The earliest records of accounting stages in China are found in "Zhou Li".However,due to the controversial time of its completion and no physical evidence,the previous scholars’ research on accounting stages and accounting reports was mostly based on the Han Dynasty.The excavation of Shuihudi Bamboo Slips of Qin and Liye Bamboo Slips of Qin prove that the idea of accounting period originated in an earlier dynasty.Therefore,the development of accounting period in the Qin Dynasty and the accounting thought behind relevant accounting regulations also need to be further explored.Taking Shuihudi Bamboo Slips of Qin and Liye Bamboo Slips of Qin as the main research objects,this thesis summarizes and studies the account book system,the "Ji Ke" system and inter-period accounting regulations of the Qin Dynasty from the perspective of accounting period.The "Ri Bu" in the Liye Bamboo Slips of Qin is similar to journal entries,and is often seen in "Zuo Tu Bu".It is mainly recorded and reported in chronological order by the user agencies and the distribution agencies,so that the county government can timely grasp the work arrangement of criminals and slaves.The "Yue Bu" is mostly formed when Cang delivers food to county officials and “Li Chen Qie”,reflecting the distribution of food in the current month.The "Nian Bu" is the initial report that summarizes all data at the end of the year and has not been reviewed and verified,and is not yet equivalent to the annual report.The above three strictly abide by the regulations in the Shuihudi Bamboo Slips of Qin,to write and deliver records on the same day,and keep a detailed record of the date and time.Together,they constitute the account book system in the Liye Bamboo Slips of Qin,which is a tool for the county government to deal with the matters of the subordinate institutions in a timely manner and achieve effective internal control.The "Ji Ke" documents in the Liye Bamboo Slips of Qin are formed on the basis of account books,similar to the "annual report" and "yearend assessment" in modern accounting.They are not only the initial form of Chinese accounting reports,but also the practical expression of the combination of accounting and economic management.These two kinds of documents were written by "Zhu Guan",then checked and verified by "Zhu Cao",and finally integrated to form "Ji of Qianling county" and "Ke of Qianling County" and handed over to the prefectures.The "Ji Ke" is a document that the county needs to hand in at the end of each year.It is strictly managed and often needs to go through multiple inspections by "Zhu Guan","Zhu Cao",and county to ensure the authenticity and accuracy of the data.In addition,this thesis sorts out the laws and regulations on the intertemporal economic activities such as the distribution and transportation of grain and clothing in the Shuihudi Bamboo Slips of Qin.In particular,this thesis discusses in depth the special provisions of "Dao Hou He Shu,Ji Dao Hou Nian",and finds that it is mainly due to the difference in yield and maturity between corn and rice,which reflects the importance and timeliness of accounting information.Based on the crop growth conditions involved in this law,this thesis also puts forward some reasons why October was the beginning of the year in Qin Dynasty.At present,scholars mostly focus on the application and development of basic accounting assumptions in the new economic environment,and rarely sort out and study the origin and development of ancient accounting period in China.Part of the research on the accounting system of the Qin Dynasty involves the "accounting report",but it is more analyzed from the perspectives of accounting measurement,accounting vouchers,financial management and so on.From a new perspective of accounting period,this thesis arranges and studies the accounting book system,“Ji Ke” system and intertemporal activities in the Qin Bamboo Slips,reveals the operation process of the accounting system in the county-level administrative units of Qin and the content and formation process of the initial accounting report,further demonstrates the level of accounting management in the Qin Dynasty,and also provides a certain reference for the study of accounting history.