The Research On Lending Records In Ancient Chinese Bamboo Slips

Bamboo slips are the most important literature carrier before the popularity of pa per. According to literature records and archaeological discovery, the earliest bamboo slips were found in the era of the Warring States. Bamboo slips became popular in the Qin Dynasty, and reached the peak in the Han Dynasty. In this paper, the lending re cords in Chinese ancient bamboo slips are the subjects of research, the content of lending records are analyzed.From the accounting point of view, the lending accounting records in bamboo slips lending substance accounting records are essentially narrativ e recording, there is no compact, unified debit and credit accounting symbol, and no universal bookkeeping rules, and the contents are neither simple nor concise enough. There are fundamental differences with modern accounting records. However, the overall trend is to become standardized and concise. Besides, although a unified recording form has not appeared yet, a programmatic accounting regulations begin to emerge, which played an important role in promoting standardization of accounting records.From the perspective of lending, lending activities don't exist at the beginning of the emergence of human society. According to analysis in the bamboo slips and relevant historical records, with the development of productive forces, lending activity get into existence and there are different forms of it. In primitive times, "lending" is a kind of gratuitous relief. However, the appearance of private ownership and rich-poor divide make interest-free lending become interest loans. In Qin and Han Dynasties, with the continuous development of commodity economy, the chasing of profit makes interests become normal,Usury become dominant. Lending relationship went through a gradual process of evolution. There is a period of long-term coexistence phase of plurality of lending properties. Finally, altruistic oriented gratuitously lending perished, self-interest oriented usury began active and become the mainstream.The ancient China lending accounting records in bamboo slips not only reflects the accounting practices in the lending business,but also reflects the prevailing socio-economic relations at that time.This paper, on the base of sorting out part of bamboo slips record from Warring States Period to the Qin and Han, further analyzed the distribution of production elements and the effect of tax in the form of lending relationship. Finally, I come to a conclusion that this early contract form and embedded contract relationship are the origins of modern contract, and accounting essentially is a special kind of economy contract.