《战国策·齐策》里面有一个冯谖收债的故事,说的是战国时期的孟尝君有一个高级门客冯谖,他出谋划策,最终让孟尝君成就了一番事业。可是初期,冯谖并不受赏识,因为孟尝君派他到薛地收债时,他自作主张一把火将孟尝君与所有债务人所签的债务凭证全部烧毁。冯谖收债开创了中国会计史上的众多先河。(一)开创了中式会计中的印鉴勘合先河我们的祖先最开始采用的是结绳记事,后来出现了刻写在龟甲和兽骨上的文字, There was a story of Feng Kui’s debt collection in Warring States Policy Qi Tzu. He said that Meng Tseng-jun had a high-ranking doorman named Feng Kui in the Warring States Period. He gave advice and suggestions and ultimately made Meng Changjun a success. But at an early stage, Feng was not appreciated because Meng Changjun sent him to Xue Di to collect debts, and he himself claimed that a fire had completely destroyed the debt vouchers signed by Meng Changjun and all the debtors. Feng Feng debt collection created many precedents in the history of Chinese accounting. (A) to create a precedent for the Chinese accounting in the seal of reconciliation Our ancestors was the beginning of the knot rope notes, and later appeared in the shell and animal bones engraved on the text,