一、我国官厅会计的雏形随着奴隶制国家的建立,社会经济活动日趋复杂,人们的生产经营和统治阶级剥夺榨取的需要,促使人们在经济财务核算方面开始跳出原始计量、记录的小圈子,把经济财务核算提高到管理社会经济工具的角度来加以认识.在商、周时代,一切权力被集中在国王手中,作为奴隶制国家机器的职能,就是以暴力压制来维持奴隶占有制.当会计成为国家行为的时候,这个作为奴隶主阶级统治工具之一的“官厅会计”便应 First, the prototype of China’s government accounting office With the establishment of slavery countries, increasingly complex social and economic activities, people’s production and management and deprived of ruling needs of the ruling class, prompting people in the economic and financial accounting began to jump out of the original measurement, record small circle, Economic and financial accounting to improve the management of socio-economic tools from the point of view to understand.In the Shang and Zhou Dynasties, all the power is concentrated in the hands of the king, as a slave state machine functions, is to suppress the use of violence to maintain slave ownership when accounting At the time of becoming a state act, this “government accountant” as one of the dominant tools of slave owners should