二、我国古代财计体制演进的一般规律及历史启示(一) 中国古代财计体制建设的历史地位。综观我国古代财计体制的发生发展过程,可以得出这样的结论:我国古代财计体制建设,与我国古代许多科学技术、社会经济的发展一样,在相当长一个时期居于世界领先地位。西周的财政预算、内部控制和审计程序 II. The General Rules and Historical Enlightenment of the Evolution of Our Country’s Accounting System in Ancient China (I) The Historic Position of the System of Financial Accounting in Ancient China. Looking at the occurrence and development of the ancient financial accounting system in China, we can conclude that the construction of the ancient financial accounting system in our country, like many ancient Chinese science and technology and social and economic development, has enjoyed a leading position in the world for a long period of time. Western Zhou Dynasty’s budget, internal control and audit procedures