《墨子·号令》篇对春秋战国时期会计的贡献

Contribution of Mozi·Commands towards Accounting in Spring and Autumn and Warring States Periods

墨子在《号令》篇中提出了"五十步一击"、"劝吏民坚守胜围"、"为守备程而署之曰某程"、"募民欲财物粟米以贸易凡器者"、"诸盗守器械,皆断"、"伤甚者令归治病家善举"、"其在莼害,吏与杂訾"和"略视之"的思想,对春秋战国时期会计的贡献在于八个方面:建立储备仓库、建立激励机制、建立规章制度、建立交换制度、建立惩治制度、建立安抚制度、建立簿籍制度、建立检查制度。

In his book Commands, Mozi proposed his thoughts such as ＂building a weapon warehouse in every 50 steps＂ and so on. His thinking contributes to the accounting in his time -- Spring and Autumn and Warring States Periods, in the following 8 ways ： it is necessary to build the storehouse, to set up incentive machanism, to establish rules, to build up exchange system, to create punishment institution, to form pacification measures, to construct the household registration system, and to develop the inspection institution.