科学研究
报告题目：Rudiments of Double Entry Bookkeeping in Ancient China’s Tax Administration – Evidence from Bamboo Slips from the Third Century
报告人：李真
报告时间：2024年9月3日（周二）10:00-11:30
报告地点：劝学楼245
主办单位：东北财经大学会计学院 辽宁省资本市场财务与会计研究生创新与学术交流中心
【报告摘要】
We examine unearthed rice tax bamboo bookkeeping slips from China’s Three Kingdoms Era (220 to 280). These slips demonstrate a rudimentary form of double entry bookkeeping with journal entries showing two sides of a transaction using two symbols, updating two accounts, and marked with signs for cross-referencing. Each transaction was duplicated on three slips and as slips were mobile allowing them to be placed into or removed from different accounts, the concept of correspondence could be realized. Transactions were consolidated into ledgers at various levels. The concept of accruals was applied as accounts were kept separately for different tax years, people, administrative regions and transactions reflected receivables, principal, and interest. This bookkeeping system was applied consistently among different teams of accountants and there was a form of internal control as accountants’ signatures followed a specific protocol. Such a system could enable net revenue calculation and an overview of the state of affairs for the tax authority. We conclude that a form of double entry bookkeeping system potentially appeared in China during the third century. Unlike its emergence in Italy in the private banking sector during the thirteenth century, double entry could have appeared in ancient China to sustain state governance.
【报告人简介】
李真，新加坡国立大学会计学教授。他的研究领域包括会计、金融、税务和中国问题。他教授会计和金融方面的课程。主持国家自然科学基金面上项目。在The Accounting Review、Journal of Accounting Research、Journal of Accounting and Economics、Contemporary Accounting Research、Review of Accounting Studies、Journal of Financial Economics、Journal of Finance、Journal of Financial and Quantitative Analysis等国际知名会计和金融期刊发表论文多篇。
【特别提醒】
未经论文作者和主办方允许，严禁将讲座内容录制并公开传播，违者将有可能被追究法律责任。
