1 thought on “How to get bookkeeping by the factory”
Desiree
The bookkeeping method is a method of understanding and grasping the economic activity process from the concept. Below I will solve the method of settlement and bookkeeping of the factory, I hope to help you. The method of pity accounting and accounting by factory must start from the aspects of product transformation, system management, and cultural reforms. M n that is to say that enterprises need to innovate transformation, and make changes in organizational models to improve management levels. Change the value concept, optimize corporate culture, and improve the quality of personnel The change of system management is to require enterprises to change the concept in management; all managers must have a "retention" consciousness. "Mind". First pay attention to regional balance; The proportion of personnel in the same area should be controlled in the same part. Prevent small group interests. No matter how capable you are, you can only be employees. The result. The result of a large number of outstanding personnel was lost to the opponent's company. It caused a lot of loss to the company. If a company like such a company should conduct regional rotation on a regular basis, and some middle and high -level rotation systems (2-4 years) , In a certain position, it cannot exceed 5 years. is to improve management capabilities and change ideas; The relevant management training to charge old employees; improve their own ability. Trend of the times. Is to be able to convince people, do not suppress people with power, and deceive people with power; the era of "walking a red, a green" era has passed; Keep people, have your own place ". In humanized management to retain people; managers should make friends with employees, get closer to improve their professional ability, enhance their overall strength, and let employees from from obeying their own overall strength, let employees from obeyed their own strengths, and let employees from from cominging from their own strengths. Psychological conviction; managers must continue to charging and learn to improve themselves. The "big talent, small use of large use", expand "heart chest"; The personnel occupy the management position; the "small talent" appears in some problems, "narrow -minded" is afraid that others are stronger than him, and the employees will be lost. Think about it! It some airborne personnel are higher than practical exercises; high wages and low abilities. Caused the psychological imbalance of old employees, there is no room for development, enhancement of loss, leaving jobs, causing people to lose. Space. Make the capable people with the greatest potential; discover talents. Improving employees' confidence and increasing motivation; if people have no motivation, they will have a centrifugal force. To achieve their best. For those who are capable. Some have long -term contributions to the company, but the management ability is low, the quality is low, and the key training can be charged or adjusted to other unimportant positions. Church apprentice starving Concept. We must be able to go up and down, and give people the road. The reform of corporate culture; The corporate culture is a concrete display of a corporate spiritual appearance. Gong clothing, newspapers culture, salary and benefits, etc. The enterprise managing humanization and comfortable working environment will make employees a sense of belonging; especially new -generation employees. Enterprises should provide opportunities and related benefits for employees. R N Enterprise training is a kind of benefits; In from the initial training training, let employees understand the management of the enterprise, business philosophy and product related knowledge; enhance the knowledge of employees and broaden the horizons. management Training improves management capabilities, skill training enhances proficiency. It improves product quality, improves production capacity, and reduces consumption. The overall quality of employees has been improved. Continuously investing in employees and training Charging, generating a sense of urgency. Make employees with one more energy, improve efficiency and reduce human resources. Strengthen the use of corporate tangible culture to enhance the sense of belonging, cohesion. The change of salary benefits is also the key to the company's stay. . Some companies 26 days each month, extend their working hours, and do not pay overtime pay. Some companies do not give overtime pays on Sundays on Sunday. The agency is calculated. The salary has become the consensus of the owner of the business; It is not applicable at all. The change of salary and benefits becomes the top priority of enterprises; In increase salary range and implement in accordance with national regulations; protect employee rights and interests. Properly increase welfare projects. Laundry powder, etc., issue toothpaste toothbrushes and other daily necessities every quarter. Employee issues gifts for gifts to hold a party, etc. Arrange collective travel, externally expand training activities, enhance the centripetal force, cohesion. The winning rate of the lottery increases the popularity and encouragement awards and condolences. Let the employees have a small gift and feel their own value. I feel that the company's recognition of him. The new generation of workers. The "bookkeeping method" in ancient China refers to the method used to register objective economic matters to the accounting book. generally includes the following aspects: (1) the use of accounting record symbols in reflecting the nature and recording direction of economic matters; 3) The basic content of each economic record is in the order of arrangement in the accounting book. The development of ancient Chinese bookkeeping methods has gone through three stages: the original measurement, recording method, single bookkeeping method, and duplex bookkeeping method of pre -historical periods. If accounting is a science of measurement. The concept of quantity is one of the basic logical concepts in the original thinking activity. The original measurement and recording ideas of human beings were born in the objective practice at that time, and then the earliest human accounting behavior was generated under the control of this idea -the original measurement and record behavior It also gave birth to the earliest human accounting bookkeeping method. The oldest method of human accounting is not as its own professional characteristics as the accounting bookkeeping method we use today. It has the basic characteristics of prehistoric culture, that is, the method of accounting bookkeeping. Language, text, painting, mathematics and statistics. . The measurement and recording method of the Paleolithic Age It in the middle and late period of the Paleolithic Age about 10 to 30,000 years ago, due to the improvement of productivity and the emergence of the surplus items, The production and development of human beings has been relatively sufficient material guarantee, and the economic relationships in the primitive tribes are complicated. At this time, it is unable to organize production activities and reasonable allocation and reserve items based on mind counts, notes, and destruction. Objective reality forces people to find the carrier of helping notes outside the mind, and how to measure and record them. The metering, recording methods and methods used in the middle and late period of human beings in the middle and late period of the Paleolithic Age generally have two types. It simplicity is a measure and recording method of the original person's initial adoption. They usually use hard stone tools as the tools for schedules, engraved a row of light lines of single lines on the stone sheets, bone slices, etc., or engraved several duplicate gaps on trees or wooden boards to form formed Usually, only the carved person can appreciate a certain number of marks or record the mark of a certain thing. At the site of Shanxi Lizhu (about 28,000 years ago), a few hundred pieces of bone slices were found, and some of them were engraved with straight aisles, and the number was different. Historians believed that it might be used to represent the purpose. In the same period, the Liujiacha site of Gansu and the Beijing mountain top people were found to have "carved antlers". A large number of archeological discoveries have confirmed that most of the scheduled lines and the carved gaps contain a specific number of concepts. The intuitive drawing and notes are a metering and recording method that is performed by simply engraving. The abstract thinking ability of primitive people is still relatively low. They reflect a kind of realism of stubbornness and loyalty to natural prototypes in the drawing expression. Usually they face what they want to do, painted color, and they are tireless, meticulous, and do their best. If the primitive person of a tribe caught the four -headed cow on the same day, he would draw the complete graphics of the four -headed cow on the rock wall of the bone slices or caves that can be obtained at hand. In the Shanxi Lauret of China, it is found that there are drawing bone slices that reflect the capture of antelope and the ostrich bone slices that reflect the ostrich that people capture the network. . The development of the measurement and recording methods of the Neolithic Age With the development of productivity, after entering the Neolithic era (about 100,000 years ago), human relations are increasingly complicated. The recording method has also developed new development. (1) The evolution of the new stone artifact engraved symbol Archaeologically discovery in the early Neolithic era, a considerable part of the engraving symbol is universal in a large area The symbols have improved significantly compared to the past. In the middle and late stages of the Neolithic era, the maternity clan's socio -economic development was highly developed, and people began to create and widely adopt a set of scribbling symbols. Today's archeological discovery is the most representative and complete set of engraving symbols. It is the engraving symbol applied by the people of Xi'an Banpo Village (about 6000 years ago) and Lintong Jiangzhai Village. This above the two figures of the Shaanxi Guanzhong area, the engraving symbols used in the Yangshao Cultural Area in Guanzhong, Shaanxi are common. These symbols include both digital symbols and pictographs that imitate things; some of these digital symbols became universal in the scope of 30,000 square kilometers in Guanzhong at that time. Numbers are also used by later generations. This is a historic progress that occurs in the original measurement and recording era in terms of measurement and recording methods. It has created the most basic conditions for the evolution of accounting during the period of human budding. (2) Carving notes in the Neolithic Age The earliest carved wooden notepad type cultural relics in archaeological discovery are the bones in the site of Qinghai Lewan Ma factory tombs (4500-3500 years ago). Films, which are relatively easy to save, are the products of the mid -neolithic era, which is about 4,000 years of history. The engraving on these bone slices has a certain specifications. Most of the gaps are engraved on both sides of the bone sheet, and the number of gaps carved on the forty slices is between one or three. Similarly, it has also been used in the archeological excavation of Zhujiazhai in Xining. It is used for counting and notes. These discoveries have confirmed the legend of "carved wood" in Chinese history. Carved wood notes are recorded in Chinese history books. The Biography of the Sui Book of Sui records the carved notepad of the northern Turkic people. In modern China, the Dulong, Nu, Keno, Brown, Dai, and Jingpo people have used carved wood or bamboo notes. Some of them are used for wood or bamboo slices for counting and notes. Its way is similar to the bone -shaped category unearthed from Liuwan. For example, the Dulong tribe registered a loan account with the method of engraving wood. Anyone who borrowed money to others, carved the corresponding gap on the wooden version according to the number of borrowed money; how much the gap was cut off. In addition, the Mosuo people in Mili County, Sichuan perform carved wood counting and notes. (3) Drawing metering, recording method of the Neolithic Age Drawing metering, and recording method are based on the intuitive drawing method of people applied by people in the middle and late stages of the Paleolithic Age. The historic progress is that in order to measure and record the simplicity and understanding of the record, the image of complex and specific things is abstracted into a concise and concise picture symbol, and the quantitative relationship between the economic matters is expressed in the picture symbol, showing the measurement and records of the recording and records. result. The paintings of hunters in the Paleolithic Age are very specific. However, in the late period of the Paleolithic Age, the hunter had begun to change the method of painting the old habitualization. They just wanted to use a few as much as possible, and they could indicate the main characteristics of being recognized as a bison. Point out a complete bison to the horn. Of course, this drawing measurement and recording method also undergone a long historical progressive process. The abstract drawing records and notes that are close to the later drawing text are mainly produced and applied to the Neolithic era. The text of the bud form created by humans starts in a considerable part of the painting. After experiencing the intuitive drawing notes, the abstract picture symbols are used to form a further pictograph. The creation of later pictographs laid the foundation. . The rope measurement and recording method at the end of the primitive society At the end of the primitive society, the development of the original accounting measurement and recording method of human beings has leap in qualitatively. The rope metering and recording method is a method of measurement and recording the economic matters by the primitive people by counting the rope. It is one of the important signs of the origin of human accounting. The history of my country's rope notes is very long. The records of rope notes in Chinese history books are common, and its research conclusions are basically the same. There is a record of "Fuxi Cangjing, the first creation of the king, painting rope, and rational at home" on the relief of the Eastern Han Dynasty. It is other methods to manage the production activities and daily life of the tribe, and depict the situation of the knot rope specifically. Fuxi was the leader in the tribe of the early days of the Father's Clan era in the early days of the Huaihe River Basin. The tribal life area he is leading is on the verge of the Huaihe River, the waters are wide, and fisheries are quite developed. According to the analysis of the pottery and stone pendant discovered by archeological discovery, at that time, the larger fish net was usually used to use the stone net pendant. Due to the heavy load, the online rope knotting should be larger. The quality net pendant, because the load is light, the online rope knotting corresponds to smaller. It is during the full -time fishing career of the year, and I realize that the rope can remember the truth. The age and region of this analysis and historical books are consistent. As for how to make rope notes and counts, there are more specific records in the history books of later generations. "Zhou Yi justice" says "big things, big knot ropes; small things, small ropes, how many knots, with things with things", that is, to record important things, and to hit a larger knot on the rope If the record is not important, hit a smaller knot on the rope. There are similar records in the book "History of the Road" in the Southern Song Dynasty. The factual records on the application of ancient Chinese rope notes and counting methods in history books. "Tang Hui Yao" records: The Tibetan people "have no text, carved wood knotting as an appointment", which means that the Tubo people set a contract through the method of engraving and knotting the rope notes before the text invention. Zhu Xi, the great Confucianism of the Song Dynasty, also remembered a similar historical facts in the text. "The rope, the streams are very pretty, and they still have each. "In addition, in the Song Dynasty," the people mobilized the horse, or the rope was covered, or the wood was carved as a deed. " In the Ming and Qing Dynasties, Gu Yanwu's text on "Zunyi Army and Culminated Huning Mountain, trading, carved wood as a book deed, and the number of ropes" also illustrates the indigenous residents who live in the Zunyi area with the help of a rope. , To record the facts of the number of daily transactions. From the continuous record of the above historical books, the method of knot rope and carved wood notes and counting has always been used by ethnic minorities in the remote areas of my country, and has been formed as a traditional method with general value. For more than a hundred years, some ethnic minorities in my country have still adopted rope measurement and recording method. "Miao Min does not know the text ... Fear of forgetfulness, it is knotted in the rope." Except for the Miao nationality, the Kanno people, the Dragons, the Dulong, the Gaoshan, the Dana, and the Xishuangbanna who had used the rope measurement, Record method. 1. The crickets are used to handle claims and debt The people hang a rope on the wall to record and liquidate debt rights and debt accounts. They divide a rope used to count or notice into three sections, representing different reflex content such as the amount of debt, the interest of the debt, and the time for debt. For example, if three large knots are out of the upper part of the rope, it means that the three yuan Diancoin has been borrowed (the local currency of the Yunnan region before the liberation of 1949 -authors note), and a large knot in the middle of the part is The interest of one and a half Diancoin is received every six months, and the three large knots and a summary of the lower part of the rope indicate that the above debt has been borrowed for three and a half years. 2. The Keino people recording the collection items with rope The Keino people to hold a public sacrifice activity, uniformly stipulate that the individual family of the whole family should be paid by the whole family. A event was supervised and implemented by the Emirates that the "Naolian" (that is, part -time accountants in the primitive tribe) in charge of public revenue and expenditure. Before the collection, "Naolian" first took a rope to the owner of each household, and reflected the real objects that should be paid in person. One double conclusion indicates two chickens, and three single knots indicate three tube rice. For example, if a house is handed over a chicken, "Naolian" will unlock the original dual concentration into a single knot, indicating that it still owes a chicken. If the two chickens and the three tanks are over, the "Naolian" will unlock all the knots and burn the rope to indicate that the household has made all the items. The rope measurement and recording method that is inherited from the ancient times, insisting on the implementation of this situation in the remote and modern parts of modern and modern society shows that the rope measurement and recording method are the help people created by humans in pre -historical periods to help people create during history. A special method of memory, its simplicity is easy to use it to be widely used, and has been subjected to inheritance in the world's backward economic areas. The knot rope has shown the principle of the post -life book record. It generally clarifies several elements that show some kind of "accounts", such as recording objects, records, and changes in the number of times, and in this "account" The final result at the end. It is from this point that accounting historians believe that rope measurement and recording method are not only one of the creative results of human beings at the prehistoric stage, but also the basis of the evolution and development of human accounting thoughts, accounting practice, and development. At the same time, because the rope notes and counting methods have the functions of mathematics, statistics, and text, it is also considered the origin of mathematics, statistics and text.
The bookkeeping method is a method of understanding and grasping the economic activity process from the concept. Below I will solve the method of settlement and bookkeeping of the factory, I hope to help you.
The method of pity accounting and accounting by factory must start from the aspects of product transformation, system management, and cultural reforms.
M n that is to say that enterprises need to innovate transformation, and make changes in organizational models to improve management levels. Change the value concept, optimize corporate culture, and improve the quality of personnel
The change of system management is to require enterprises to change the concept in management; all managers must have a "retention" consciousness. "Mind".
First pay attention to regional balance;
The proportion of personnel in the same area should be controlled in the same part. Prevent small group interests. No matter how capable you are, you can only be employees. The result. The result of a large number of outstanding personnel was lost to the opponent's company. It caused a lot of loss to the company. If a company like such a company should conduct regional rotation on a regular basis, and some middle and high -level rotation systems (2-4 years) , In a certain position, it cannot exceed 5 years.
is to improve management capabilities and change ideas;
The relevant management training to charge old employees; improve their own ability. Trend of the times.
Is to be able to convince people, do not suppress people with power, and deceive people with power; the era of "walking a red, a green" era has passed; Keep people, have your own place ".
In humanized management to retain people; managers should make friends with employees, get closer to improve their professional ability, enhance their overall strength, and let employees from from obeying their own overall strength, let employees from obeyed their own strengths, and let employees from from cominging from their own strengths. Psychological conviction; managers must continue to charging and learn to improve themselves.
The "big talent, small use of large use", expand "heart chest"; The personnel occupy the management position; the "small talent" appears in some problems, "narrow -minded" is afraid that others are stronger than him, and the employees will be lost. Think about it!
It some airborne personnel are higher than practical exercises; high wages and low abilities. Caused the psychological imbalance of old employees, there is no room for development, enhancement of loss, leaving jobs, causing people to lose. Space. Make the capable people with the greatest potential; discover talents. Improving employees' confidence and increasing motivation; if people have no motivation, they will have a centrifugal force. To achieve their best. For those who are capable. Some have long -term contributions to the company, but the management ability is low, the quality is low, and the key training can be charged or adjusted to other unimportant positions. Church apprentice starving Concept. We must be able to go up and down, and give people the road.
The reform of corporate culture;
The corporate culture is a concrete display of a corporate spiritual appearance. Gong clothing, newspapers culture, salary and benefits, etc.
The enterprise managing humanization and comfortable working environment will make employees a sense of belonging; especially new -generation employees. Enterprises should provide opportunities and related benefits for employees. R N Enterprise training is a kind of benefits;
In from the initial training training, let employees understand the management of the enterprise, business philosophy and product related knowledge; enhance the knowledge of employees and broaden the horizons.
management Training improves management capabilities, skill training enhances proficiency. It improves product quality, improves production capacity, and reduces consumption. The overall quality of employees has been improved. Continuously investing in employees and training Charging, generating a sense of urgency. Make employees with one more energy, improve efficiency and reduce human resources. Strengthen the use of corporate tangible culture to enhance the sense of belonging, cohesion.
The change of salary benefits is also the key to the company's stay.
. Some companies 26 days each month, extend their working hours, and do not pay overtime pay. Some companies do not give overtime pays on Sundays on Sunday. The agency is calculated.
The salary has become the consensus of the owner of the business; It is not applicable at all.
The change of salary and benefits becomes the top priority of enterprises;
In increase salary range and implement in accordance with national regulations; protect employee rights and interests. Properly increase welfare projects. Laundry powder, etc., issue toothpaste toothbrushes and other daily necessities every quarter. Employee issues gifts for gifts to hold a party, etc. Arrange collective travel, externally expand training activities, enhance the centripetal force, cohesion. The winning rate of the lottery increases the popularity and encouragement awards and condolences. Let the employees have a small gift and feel their own value. I feel that the company's recognition of him. The new generation of workers.
The "bookkeeping method" in ancient China refers to the method used to register objective economic matters to the accounting book.
generally includes the following aspects: (1) the use of accounting record symbols in reflecting the nature and recording direction of economic matters; 3) The basic content of each economic record is in the order of arrangement in the accounting book. The development of ancient Chinese bookkeeping methods has gone through three stages: the original measurement, recording method, single bookkeeping method, and duplex bookkeeping method of pre -historical periods.
If accounting is a science of measurement. The concept of quantity is one of the basic logical concepts in the original thinking activity. The original measurement and recording ideas of human beings were born in the objective practice at that time, and then the earliest human accounting behavior was generated under the control of this idea -the original measurement and record behavior It also gave birth to the earliest human accounting bookkeeping method. The oldest method of human accounting is not as its own professional characteristics as the accounting bookkeeping method we use today. It has the basic characteristics of prehistoric culture, that is, the method of accounting bookkeeping. Language, text, painting, mathematics and statistics.
. The measurement and recording method of the Paleolithic Age
It in the middle and late period of the Paleolithic Age about 10 to 30,000 years ago, due to the improvement of productivity and the emergence of the surplus items, The production and development of human beings has been relatively sufficient material guarantee, and the economic relationships in the primitive tribes are complicated. At this time, it is unable to organize production activities and reasonable allocation and reserve items based on mind counts, notes, and destruction. Objective reality forces people to find the carrier of helping notes outside the mind, and how to measure and record them.
The metering, recording methods and methods used in the middle and late period of human beings in the middle and late period of the Paleolithic Age generally have two types.
It simplicity is a measure and recording method of the original person's initial adoption. They usually use hard stone tools as the tools for schedules, engraved a row of light lines of single lines on the stone sheets, bone slices, etc., or engraved several duplicate gaps on trees or wooden boards to form formed Usually, only the carved person can appreciate a certain number of marks or record the mark of a certain thing. At the site of Shanxi Lizhu (about 28,000 years ago), a few hundred pieces of bone slices were found, and some of them were engraved with straight aisles, and the number was different. Historians believed that it might be used to represent the purpose. In the same period, the Liujiacha site of Gansu and the Beijing mountain top people were found to have "carved antlers". A large number of archeological discoveries have confirmed that most of the scheduled lines and the carved gaps contain a specific number of concepts.
The intuitive drawing and notes are a metering and recording method that is performed by simply engraving. The abstract thinking ability of primitive people is still relatively low. They reflect a kind of realism of stubbornness and loyalty to natural prototypes in the drawing expression. Usually they face what they want to do, painted color, and they are tireless, meticulous, and do their best. If the primitive person of a tribe caught the four -headed cow on the same day, he would draw the complete graphics of the four -headed cow on the rock wall of the bone slices or caves that can be obtained at hand. In the Shanxi Lauret of China, it is found that there are drawing bone slices that reflect the capture of antelope and the ostrich bone slices that reflect the ostrich that people capture the network.
. The development of the measurement and recording methods of the Neolithic Age
With the development of productivity, after entering the Neolithic era (about 100,000 years ago), human relations are increasingly complicated. The recording method has also developed new development.
(1) The evolution of the new stone artifact engraved symbol
Archaeologically discovery in the early Neolithic era, a considerable part of the engraving symbol is universal in a large area The symbols have improved significantly compared to the past. In the middle and late stages of the Neolithic era, the maternity clan's socio -economic development was highly developed, and people began to create and widely adopt a set of scribbling symbols. Today's archeological discovery is the most representative and complete set of engraving symbols. It is the engraving symbol applied by the people of Xi'an Banpo Village (about 6000 years ago) and Lintong Jiangzhai Village.
This above the two figures of the Shaanxi Guanzhong area, the engraving symbols used in the Yangshao Cultural Area in Guanzhong, Shaanxi are common. These symbols include both digital symbols and pictographs that imitate things; some of these digital symbols became universal in the scope of 30,000 square kilometers in Guanzhong at that time. Numbers are also used by later generations. This is a historic progress that occurs in the original measurement and recording era in terms of measurement and recording methods. It has created the most basic conditions for the evolution of accounting during the period of human budding.
(2) Carving notes in the Neolithic Age
The earliest carved wooden notepad type cultural relics in archaeological discovery are the bones in the site of Qinghai Lewan Ma factory tombs (4500-3500 years ago). Films, which are relatively easy to save, are the products of the mid -neolithic era, which is about 4,000 years of history. The engraving on these bone slices has a certain specifications. Most of the gaps are engraved on both sides of the bone sheet, and the number of gaps carved on the forty slices is between one or three. Similarly, it has also been used in the archeological excavation of Zhujiazhai in Xining. It is used for counting and notes. These discoveries have confirmed the legend of "carved wood" in Chinese history. Carved wood notes are recorded in Chinese history books. The Biography of the Sui Book of Sui records the carved notepad of the northern Turkic people. In modern China, the Dulong, Nu, Keno, Brown, Dai, and Jingpo people have used carved wood or bamboo notes. Some of them are used for wood or bamboo slices for counting and notes. Its way is similar to the bone -shaped category unearthed from Liuwan. For example, the Dulong tribe registered a loan account with the method of engraving wood. Anyone who borrowed money to others, carved the corresponding gap on the wooden version according to the number of borrowed money; how much the gap was cut off. In addition, the Mosuo people in Mili County, Sichuan perform carved wood counting and notes.
(3) Drawing metering, recording method of the Neolithic Age
Drawing metering, and recording method are based on the intuitive drawing method of people applied by people in the middle and late stages of the Paleolithic Age. The historic progress is that in order to measure and record the simplicity and understanding of the record, the image of complex and specific things is abstracted into a concise and concise picture symbol, and the quantitative relationship between the economic matters is expressed in the picture symbol, showing the measurement and records of the recording and records. result.
The paintings of hunters in the Paleolithic Age are very specific. However, in the late period of the Paleolithic Age, the hunter had begun to change the method of painting the old habitualization. They just wanted to use a few as much as possible, and they could indicate the main characteristics of being recognized as a bison. Point out a complete bison to the horn. Of course, this drawing measurement and recording method also undergone a long historical progressive process. The abstract drawing records and notes that are close to the later drawing text are mainly produced and applied to the Neolithic era. The text of the bud form created by humans starts in a considerable part of the painting. After experiencing the intuitive drawing notes, the abstract picture symbols are used to form a further pictograph. The creation of later pictographs laid the foundation.
. The rope measurement and recording method at the end of the primitive society
At the end of the primitive society, the development of the original accounting measurement and recording method of human beings has leap in qualitatively. The rope metering and recording method is a method of measurement and recording the economic matters by the primitive people by counting the rope. It is one of the important signs of the origin of human accounting.
The history of my country's rope notes is very long. The records of rope notes in Chinese history books are common, and its research conclusions are basically the same. There is a record of "Fuxi Cangjing, the first creation of the king, painting rope, and rational at home" on the relief of the Eastern Han Dynasty. It is other methods to manage the production activities and daily life of the tribe, and depict the situation of the knot rope specifically. Fuxi was the leader in the tribe of the early days of the Father's Clan era in the early days of the Huaihe River Basin. The tribal life area he is leading is on the verge of the Huaihe River, the waters are wide, and fisheries are quite developed. According to the analysis of the pottery and stone pendant discovered by archeological discovery, at that time, the larger fish net was usually used to use the stone net pendant. Due to the heavy load, the online rope knotting should be larger. The quality net pendant, because the load is light, the online rope knotting corresponds to smaller. It is during the full -time fishing career of the year, and I realize that the rope can remember the truth. The age and region of this analysis and historical books are consistent. As for how to make rope notes and counts, there are more specific records in the history books of later generations. "Zhou Yi justice" says "big things, big knot ropes; small things, small ropes, how many knots, with things with things", that is, to record important things, and to hit a larger knot on the rope If the record is not important, hit a smaller knot on the rope. There are similar records in the book "History of the Road" in the Southern Song Dynasty.
The factual records on the application of ancient Chinese rope notes and counting methods in history books. "Tang Hui Yao" records: The Tibetan people "have no text, carved wood knotting as an appointment", which means that the Tubo people set a contract through the method of engraving and knotting the rope notes before the text invention. Zhu Xi, the great Confucianism of the Song Dynasty, also remembered a similar historical facts in the text. "The rope, the streams are very pretty, and they still have each. "In addition, in the Song Dynasty," the people mobilized the horse, or the rope was covered, or the wood was carved as a deed. " In the Ming and Qing Dynasties, Gu Yanwu's text on "Zunyi Army and Culminated Huning Mountain, trading, carved wood as a book deed, and the number of ropes" also illustrates the indigenous residents who live in the Zunyi area with the help of a rope. , To record the facts of the number of daily transactions. From the continuous record of the above historical books, the method of knot rope and carved wood notes and counting has always been used by ethnic minorities in the remote areas of my country, and has been formed as a traditional method with general value. For more than a hundred years, some ethnic minorities in my country have still adopted rope measurement and recording method. "Miao Min does not know the text ... Fear of forgetfulness, it is knotted in the rope." Except for the Miao nationality, the Kanno people, the Dragons, the Dulong, the Gaoshan, the Dana, and the Xishuangbanna who had used the rope measurement, Record method.
1. The crickets are used to handle claims and debt
The people hang a rope on the wall to record and liquidate debt rights and debt accounts. They divide a rope used to count or notice into three sections, representing different reflex content such as the amount of debt, the interest of the debt, and the time for debt. For example, if three large knots are out of the upper part of the rope, it means that the three yuan Diancoin has been borrowed (the local currency of the Yunnan region before the liberation of 1949 -authors note), and a large knot in the middle of the part is The interest of one and a half Diancoin is received every six months, and the three large knots and a summary of the lower part of the rope indicate that the above debt has been borrowed for three and a half years.
2. The Keino people recording the collection items with rope
The Keino people to hold a public sacrifice activity, uniformly stipulate that the individual family of the whole family should be paid by the whole family. A event was supervised and implemented by the Emirates that the "Naolian" (that is, part -time accountants in the primitive tribe) in charge of public revenue and expenditure. Before the collection, "Naolian" first took a rope to the owner of each household, and reflected the real objects that should be paid in person. One double conclusion indicates two chickens, and three single knots indicate three tube rice. For example, if a house is handed over a chicken, "Naolian" will unlock the original dual concentration into a single knot, indicating that it still owes a chicken. If the two chickens and the three tanks are over, the "Naolian" will unlock all the knots and burn the rope to indicate that the household has made all the items.
The rope measurement and recording method that is inherited from the ancient times, insisting on the implementation of this situation in the remote and modern parts of modern and modern society shows that the rope measurement and recording method are the help people created by humans in pre -historical periods to help people create during history. A special method of memory, its simplicity is easy to use it to be widely used, and has been subjected to inheritance in the world's backward economic areas. The knot rope has shown the principle of the post -life book record. It generally clarifies several elements that show some kind of "accounts", such as recording objects, records, and changes in the number of times, and in this "account" The final result at the end. It is from this point that accounting historians believe that rope measurement and recording method are not only one of the creative results of human beings at the prehistoric stage, but also the basis of the evolution and development of human accounting thoughts, accounting practice, and development. At the same time, because the rope notes and counting methods have the functions of mathematics, statistics, and text, it is also considered the origin of mathematics, statistics and text.