The Research On Accounting Records In The Bamboo Slips Of The Wu Kingdom Unearthed At Zoumalou In Changsha

Since the Bamboo Slips of the Wu kingdom was unearthed at Zoumalou in Changsha, it has been a good research material to the studies of economic history, financial history, social development history, etc. The relatively abundant research about the Bamboo Slips of the Wu kingdom leads it to another hot academic domain following Dunhuang documents. In this paper, based on the Bamboo Slips of the Wu kingdom unearthed at Zoumalou, the method of accounting bookkeeping and socio-economic situation in SunWu period are researched and analyzed.To ensure the basic integrity of research, the content of accounting bookkeeping is firstly divided into four aspects:tax collection, government lending, government regulation and commodities trading, which are accord with the object and feature of government accounting, the accounting bookkeeping also reflects the main aspects of SunWu'official economic activities. The research of accounting can be divided into two parts, one is the analysis of accounting elements in the bamboo slips of the Wu kingdom, the other is the analysis of accounting features in SunWu Period. We find that the unified accounting symbols have not yet formed completely in SunWu period, which is in line with the general characteristics of the development of single-entry bookkeeping; Although the measurement unit is mainly physical measurement, monetary measurement is used in the transactions in the market, including government procurement and part of government franchise activities; the different accounting period of different economic matters in SunWu period reflects the different requirements of timeliness and accuracy. In addition, in the aspect of financial accounting, the accounting records in the Bamboo Slips of the Wu Kingdom presents that there is a rigorous and complete property inventory system in SunWu period, and the characteristics of bookkeeping is classification and explicitness. What's more, the dual nature of some records reflects the uniqueness of the accounting records in SunWu period.The records in Bamboo Slips of the Wu Kingdom embody the vast majority of official economic activities, such as taxation, the franchise activities, market regulation and so on. In this paper, the economic management features in SunWu Kingdom is analyzed, including the set up of economic organization, the economic activities in SunWu period, the influence of the policies on the economic, etc. Then the rule of accounting to promote the SunWu regime is summarized, finally, the conclusion of analysis provides a useful reference to the modern government accounting reform.