| Accounting record of the Song Dynasty began that Ding Wei present the accounting records of Jingde. The accounting records stretched over the destroied of the South of Song Dynasty. During the reign of almost every emperor has a book "accounting record," Song of the central government agencies to compile the "Accounting recorded "as one of the responsibilities to manage state finances. As a huge military expenditure, go through each period of the Song Dynasty compiled "accounting record" to arrange spending cuts floating charges, ensure the country's fiscal expenditure.The compilation of institutional restructuring about the Accounting record of the Song Dynasty is Third Division revoked in the former three-Yuan Feng Secretary Genpo ; after the reform, by the Ministry responsible. There is Changes about the "Accounting record" from the Northern Song to the Southern Song Dynasty, in terms of content areas, or reflect the financial position of fine some new changes have taken place, and these changes mainly due to political conditions in different periods and economic conditions. Changes in the environment deteriorating finances make the State, the rulers had to find new revenue channels, while "accounting record" can be well adapted to these changes, more accurate records of all revenue and expenditure, management of state rulers to provide a very Great convenience. Each prepared to "accounting record" is a financial inspection, which is the management of the financial problems the Song played a positive role and avoid the financial chaos.In addition to national "accounting record " outside the places in the Northern Song Dynasty to the late Southern Song, also gradually began to compile "accounting record ", and regional governments will also play a positive role, and "accounting record"in the management of state finances has also ruler Play an important role, as the rulers of the Song of the attention in the Ming "accounting record, "the compilation also has great impact.
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