简论秦汉会计发展的主要特征

On the Main Features of the Accounting Development in the Qin and Han Dynasty

秦汉时期,会计取得了较大的发展,主要体现在会计机构设置和会计人员配备初成体系、会计的相关法规开始建立和会计内容较为广泛、记帐形式日趋规范等几个方面。

During the period of Qin and Han Dynasty, accounting develops quickly mainly in the foundation of accounting agencies, the number of accountants, related regulations, accounting content, keeping accounts, etc.