收付记帐法在我国有悠久的历史,早在西周、战国时期就曾经用“入、出”两字来记载各种经济活动情况。自西汉起开始用“收、付(支)”记载帐目。那时的收付记帐法,是单式记帐,其形式是上收下付。在本世纪二十年代,上海徐永祚会计师提倡改良中式簿记。徐永祚是我国著名的会计学家(1891～1959)浙江海宁县人。1914年毕业于梁启超主办的神州大 The bookkeeping method has a long history in our country. As early as the Western Zhou Dynasty and the Warring States Period, various economic activities were recorded in the words of “entering and leaving”. Since the Western Han Dynasty started with “income, pay (branch)” account of the accounts. The method of collection and payment at that time was a single type of accounting, the form of which was received and paid. In the twenties of this century, Shanghai Xu Yongtai accountants advocated the improvement of Chinese bookkeeping. Xu Yong 祚 is a famous accountant in China (1891 ~ 1959) Zhejiang Haining County. In 1914, he graduated from Divine Congress sponsored by Liang Qichao