山國軌
Mountain State Revenue Tracks
桓公問管子曰：“請問官國軌。”管子對曰：“田有軌，人有軌，用有軌，鄉有軌，人事有軌，幣有軌，縣有軌，國有軌。”
Duke Huan asked Guan Zhong about state revenue tracks. Guan Zhong replied: 'Fields have their track, people have their track, expenditures have their track, districts have their track, labor has its track, currency has its track, counties have their track, the state has its track.'
Notes
1context
The Shanguogui chapter outlines a comprehensive system of economic accounting: tracking agricultural output, labor capacity, textile production, and currency flow at every administrative level to enable the state to operate without direct taxation.