原始社会末期,随着父系氏族社会经济的进一步发展,人们在生产实践中逐渐感到简单刻记与“结绳记数”方法已不能适应社会经济发展的需要,便逐步摸索创造出一种新的方法来代替它们,这便是“书契”记录方法。它上承刻契记数,下接简册记事。由简单刻记和“结绳记事”发展到“书契”记录方法,是我国古代记账方法发展初期一个质的飞跃。 At the end of primitive society, with the further development of the social economy of the patriarchal clan, people gradually feel simple engraving in production practice and the “knot count” method has been unable to meet the needs of social and economic development, they gradually explore to create a The new method to replace them, this is “book contract ” record method. It inscribed engraved count, then read the book notes. It is a qualitative leap from the beginning of the development of ancient bookkeeping method in our country, from the simple engraving and “knot notation” to “book writing”.