谁是古今第一“牛马”？两千年前的一封信，如何成了我熬过内卷的解药——《会计通史》作者分享—引言6- 会计四季之春

Modern people often jokingly refer to themselves as "oxen and horses": endless overtime, unpayable mortgages, and an inescapable workplace struggle… But you might not know that over two thousand years ago, a top intellectual of the Western Han Dynasty already used the term "ox and horse" as his work badge in an open letter. He wasn't making a joke, nor was he cheaply being modest; it was a heartfelt confession born from profound humiliation. He was Sima Qian, the author of *Records of the Grand Historian*. In this video, we'll begin with Sima Qian's most powerful open letter before his death—*Letter to Ren An*. We'll deconstruct his three ultimate vows left in the mists of history: "To investigate the relationship between Heaven and humanity, to understand the changes of ancient and modern times, and to establish one's own school of thought." As contemporary economics increasingly becomes "mystical," as countless poorly made cobbled-together works flood the market, and as the vast majority of ordinary people become the fuel of the times, how can we reconstruct our understanding using the most fundamental, hardcore logic? How can we use solid "accounting data" to fill the void and ambiguity in economics, thereby finding a fairer path that aligns with the "Way of Heaven"? This is not only a tribute to the souls of great historical philosophers, but also the fundamental motivation behind my "Four Seasons Project" for *A General History of Accounting*. It doesn't discuss accounting; it only discusses the great principles. 00:00 The First Ox and Horse of All Time 03:01 Exploring the Relationship Between Heaven and Man 08:23 Understanding the Changes of the Past and Present 12:16 Establishing a Unique Perspective