Song Dynasty is a long period of development of feudal society in China. He is also a passer-by, fleeting. In the early Song Dynasty, the rulers made great efforts to govern and carried out a series of reforms in politics and economy, and achieved remarkable results. Reform has promoted the development of social productive forces, mobilized people's enthusiasm for production, promoted agricultural economic growth, increased farmers' income and improved farmers' living standards. The invention of movable type printing and the wide use of jiaozi created unprecedented opportunities and impetus for the prosperity of industry and commerce and the extraordinary development of economy and culture in the Song Dynasty. The solid economic foundation promoted the development of superstructure and the extraordinary development of cultural undertakings in the Song Dynasty. The literature and art of the Song Dynasty are unprecedented, and the Song Ci is even more charming. With the development of social economy, an excellent team of writers has emerged everywhere. This team is headed by outstanding representatives of the eight masters in Tang and Song Dynasties. They are not only outstanding in literary talent, but also proficient in accounting and good at financial management. This is the difference between the writers of the Song Dynasty and other literati of past dynasties, leaving a beautiful and touching and strange chapter in history. Wang Anshi (A.D. 102 1- 1086) was a reformer, thinker and writer in China in the Song Dynasty. The word Fu Jie, no, is Mid-Levels. Linchuan, Jiangxi (now Fuzhou, Jiangxi) people. The world calls him Mr. Linchuan. In his second year in Li Qing, he was the fourth scholar. After becoming an official, Wang Anshi advocated political reform and innovation, which won the trust of Song Shenzong and feudal literati. In the second year of Xining, he became a political advisor. In the second year, he was promoted to prime minister, and since then, a large-scale reform has begun. Wang Anshi believes that financial management is the prime minister's first priority. Only by developing production and saving expenses can we do a good job in national financial and economic work and truly realize the country's prosperity. When implementing the reform, Wang Anshi took the development of productive forces as the top priority. In terms of developing economy and promoting agricultural production, the equal loss method has been implemented, which has reduced many extra burdens for taxpayers. The enactment of the Market Exchange Law limited the monopoly of big businessmen on the market and increased the national fiscal revenue. The implementation of the "Young Crop Law" has enabled farmers to "keep pace with the times", reduced the burden on farmers and improved their living standards; The adoption of the Farmland Water Conservancy Law turned barren land into fertile land and increased farmers' income. Through the implementation of Wang Anshi's reform measures, the economy of the Song Dynasty flourished to a certain extent. Just as Wang Anshi's reform measures achieved initial results and gradually succeeded, his economic reform began to face bad luck. Because the political reform touched the interests of the big landlords and bureaucrats at that time, a powerful opposition began to put pressure on it, and finally the political reform had to stop. Wang Anshi had to resign as prime minister and live in jiangning house. Wang Anshi was one of the eight masters in Tang and Song Dynasties. His literary accomplishment and political ability are outstanding, and his financial management concept and ability are not inferior to those in literature and political ability.

Ceng Gong (A.D. 10 19- 1083) was born in Nanfeng (now Jiangxi). He was one of the eight masters in Tang and Song Dynasties, and also a famous essayist in the Northern Song Dynasty. In the second year of Jiayou (A.D. 1057), he was admitted as a scholar, and was called into the history museum to edit and collate books, and he was a calligrapher in China. Ceng Gong is a supporter and participant of Ouyang Xiu's ancient prose movement. He is good at prose and can also write poems. Ceng Gong Biography of the History of the Song Dynasty commented on his article, "Standing between Ouyang Xiu and Wang Anshi, he is rich but not bored, simple but not unlucky, and stands out from the crowd". Ceng Gong is not only outstanding in literary talent, but also proficient in accounting. He once wrote "On Capital", discussing the influence and importance of artificially measuring people, increasing sources and reducing expenditure on economic life. Song Shenzong spoke highly of it after reading it: "Ceng Gong regards frugality as the key to financial management, but people who are talking about financial management at present have not noticed this problem." (China translated "Essence of Historical Records", Yellow River Publishing House and other four publishing houses, 1993 edition, p. 1332) Ceng Gong thinks that "if you use less, the world will be poor, and if you are rich, you will get it easily; If you use it unchecked, the world will be rich and its poverty will be easy. " When talking about funds, Ceng Gong did not preach in an empty way, but made a comparative analysis of the funds of Jingdezhen, Huang You and Zhiping dynasties by factor analysis. "Jingdezhen has 7.3 million households with cultivated land1700,000 hectares; Huang Youhu19 million. Reclaim 2.5 million hectares of land; 12.9 million households were razed and 4.3 million hectares were reclaimed. The annual income of the world is above 1 billion yuan, and the annual expenditure is above 1 trillion yuan. There are more than 10,000 officials in Jingdezhen and more than 3,300 officials in Zhiping County, totaling 34,000. Jingdezhen suburbs spend 6 million yuan, and Emperor Bao12 million. 13 million. With these two schools, the number of officials is twice that of Jingdezhen, and the school fee is twice that of Jingdezhen. " As a writer, Ceng Gong's achievements in accounting are also very unusual. (Literature Review, Volume 24, Country Use II, Ceng Gong: Discussion on Funds)

Su Shi (A.D.1037-101) was a writer, painter and calligrapher in China in the Song Dynasty. Words are profound and words are neutral. No. Dongpo lay man Meizhou Meishan (now Sichuan) people. In the first year of Jiayou (A.D. 1056), Su Shi left Sichuan for Beijing for the first time, and he joined his younger brother Su Zhe as a scholar the following year. Su Shi's literary talent won the appreciation of examiner Ouyang Xiu. Although Su Shi has experienced ups and downs and been demoted many times in his life, he is still able to splash ink and write freely. Literary attainments are profound, poems, words, essays, calligraphy and paintings are excellent, and there are many well-known works, which are not listed here. Su Shi once wrote the article "Saving Expenditure", the main idea of which is roughly the same as Ceng Gong's "On Funds". Su Shi believes that there are three kinds of national plans, "there are eternal plans, temporary plans and infinite plans." Any "plan" should be based on cost, and if the cost is calculated, it is national security. If we can save useless expenses in the world and make state-owned reserves, there will be no big trouble. Su Shi expounded the benefits and significance of saving expenses to the country through theoretical analysis. During his tenure as an official, Su Shi was able to increase financial resources for the local people with accounting thinking and financial management methods. In order to improve the living standard, wherever he went, he did practical things and good deeds for the local people, and was deeply welcomed and loved by the people.

Su Zhe (A.D.1039-112) was an essayist in the Northern Song Dynasty in China. Ziziyou, greeting guests from the number, is an old man. Meishan (now Sichuan) was a scholar in the second year of Jiayou (AD 1057). You Cheng, official to Shangshu, assistant minister under the door, is in charge of state affairs. His recluse creation in his later years, together with his father Su Xun and his brother Su Shi, was called Su San, ranking among the top eight in Tang and Song Dynasties. In the early years of Yuan You, Su Zhe and Li Chang, ministers of the Ministry of Finance, edited 30 volumes of Accounting Records of Yuan You, and prefaced the book. Su Zhe believes that the country will be rich and strong if all the officials are redundant and all the elite soldiers are used. If there is a backlog of overstaffed personnel, the country will use luxury, and if it accumulates too much, it will lack money. The eighty-seventh volume of Song Wenjian records that he published the viewpoint of saving expenses with the theme of "eliminating redundancy" in the Book of the Monarch. He thinks: everything that harms money is redundant, one day, two days, three days. In order to do a good job in accounting and save money, we must "take care of ourselves with simplicity and send people with complexity." If you are simple, you won't be confused. If the mind is not chaotic, the benefits will be known, and the harm will be observed. If you send someone to bring complexity, things will be divided. If things are separated, we won't fall behind, but it depends. "That is to say, in accounting work, procedures and procedures should be simple and easy, account books should be set less and better, and redundant staff and expenses should be reduced to save expenses and make the organization run reasonably and orderly. (Song Wenjian, Volume 56)

Huang Tingjian (A.D. 1045- 1 105) was a writer and calligrapher in the Northern Song Dynasty. Word, since the number Valley Road flyover, also known as Fu Weng, Fenning (now Xiushui, Jiangxi) people. Being able to write poems and words, he is one of the four bachelor's degrees in Sumen. Scholars of Pingping took the proofreading book Lang as the collator of Lu, and changed the proofreading book into Zuo Lang. Later, he was demoted for the crime of making false recordings. Died in Yizhou (now Yishan, Guangxi). 11kloc-0/In April, Huang Tingjian went to visit friends in Hubei. On the way to Jingzhou, I happened to meet my old friend Li, whom I haven't seen for eight years. I was very excited. It has been eight years since Yuan You broke up in the eighth year (A.D. 1093). Suddenly meeting in Jingzhou, both of them were very excited. Huang Tingjian wrote a poem as a gift from the Prime Minister. In the poem, he recalled things about accounting with his old friends and played a joke on them. The title of this poem is "To Li", which is recorded in the book Huanggu Chronicle. The full text of this poem is as follows:

When water meets rapids,

Jingzhou resumed on this day in eight years.

I went back to Green Eye to chase Hongyi,

Would you like Huang Chen to have no horse's head?

The new makeup mirror of the old lens barrel,

Fashion can stop an empty boat.

I am very surprised at this woman doctor.

The pen grinds the string into a Gu Shan.

The main idea of the poem is: time flies, and eight years have passed in an instant. I didn't expect that we should meet in Jingzhou today. After such a long time, an old friend accompanied several confidants. How many confidants have you gained in the past and now? Kong Jun, what happened to the female doctor who can perform and sing, and has excellent color and art?

Here, the poet used the knowledge of the four-column inventory method commonly used in the official accounting of the Song Dynasty to catch up with his old friend Li. The "old management, new collection" involved in the poem was originally two columns in the four notes of the four notes inventory method, and the other two columns were "expulsion" and "reality". The four-column inventory method began in the Tang Dynasty and prevailed in the Song Dynasty. It is an important accounting method. At that time, the four-column inventory method was far more advanced than the west. The formula written by the four-column inventory method is:

Old management+new collection = expulsion+reality

Or: old management+new fees and one dismissal = reality.

It is equivalent to today's:

Opening balance+increase in current period = decrease in current period+ending balance

Or: opening balance+current period increase-current period decrease = ending balance.

According to legend, it is very common for the scholar-officials in Song Dynasty to buy geisha as concubines. In this poem, "cosmetic mirror" is used to describe a woman. The poet teased Li about how many women he had "old and new" and fired Kong Jun. How many women are "real" now! Poets regard vulgarity as elegance, and taste both elegance and vulgarity. This also fully shows that Huang Tingjian is very proficient in the "four-column settlement method", which shows the development of official accounting and social and economic development in the Song Dynasty.

Xin Qiji, who was later than Huang Tingjian, was born in 1 140 and died in 1207. Xin Qiji was born in Licheng (now Jinan, Shandong). When he was born, his hometown of Shandong was occupied by Jin people. Xin Qiji advocated resisting gold all his life. When he was young, his mind was full of * * *, and he was full of great ambition of "Jin Goma Iron, Tiger Swallowing Wan Li", and he was bent on expelling Jin people and making some achievements. Unfortunately, my lifelong ambition has not been realized. His famous work Partridge Sky has a policy of "keeping things quiet". In exchange for the owner's tree planting book, "it shows that his wish to serve the country has not been realized and he is resentful." Xin Qiji retired to Shangrao, Jiangxi Province in his later years, taking the meaning of "hard work all his life, Tian Li comes first", so he named himself Jiaxuan. His poems are more numerous than those of his predecessors and writers at that time, with diverse styles, mainly bold and unconstrained, and are also called "plain heart" with Su Shi. In his later years, Xin Qiji followed the example of Tao Yuanming, a hermit in Jin Dynasty, and lived a quiet and comfortable pastoral life, as evidenced by his words.

Everything is fleeting,

In a hundred years, willows will decline first,

The most appropriate thing now is,

Drunk, swimming, sleeping.

As early as possible,

More income and expenditure,

Nyon is still in power,

Tube bamboo tube mountain tube water.

This word can be found in Volume 10 of Jiaxuan Long and Short Sentences, which was paid by Xijiangyue's son Cao for family affairs. It basically reflects Xin Qiji's life and mood in his later years. Xin Qiji had profound views on politics, military affairs and economy all his life, and also had deep research on accounting. In the second half of this word, I am in charge of family affairs and carefree. I am content to entertain myself by measuring my income and expenditure. "Out" and "In" were the bookkeeping symbols used by official accountants at that time, while "In" and "Out" were the bookkeeping symbols commonly used by folk accountants. Xin Qiji used it in his own words, which has its own new ideas. To sum up, the main explanations are as follows: first, family accounting is very important, unless you are a master, you don't know that rice, oil and salt are expensive; Second. Show your children that although you are old, you are not a freeloader and you have the ability to take care of your family. Thirdly, taking vulgarity as elegance shows his philosophical thoughts and demeanor, and he is naturally calm, sees through the world of mortals and is detached from things.

As we all know, the development of accounting in China feudal society was very slow, and the status of accountants was also very low. It is a miracle that so many literary masters who are proficient in accounting and good at financial management were born in the Song Dynasty, where accounting status and development were also neglected. Regrettably, while the rulers of the Song Dynasty defended and strengthened feudal rule, a capitalist revolution that shocked the world was brewing in the West. This revolution changed the pattern of world development by destroying everything, thus making western countries become world powers. In Italy, the birthplace of this revolution, Luca, the father of modern accounting recognized by historians, was born. Pacioli. If this revolution also happened in the Song Dynasty in China, perhaps the title of the father of modern accounting will fall on the literati of the Song Dynasty recommended by this article. However, history is so funny, she can really turn hostilities into friendship and cover her hands for the rain!