# 05 - Three Empires Framework (三大帝国框架)

This directory contains the "Three Empires" framework for understanding Chinese civilization and the "Civilization Accounting" methodology.

## Core Documents

### 1. Three Empires Theory
- **File**: `three_empires_theory.md`
- **Framework**: Redefines Chinese history into three distinct civilizational periods
  - **First Empire** (Qin Shi Huang → Sui Yang Di): Core = **Great Wall** (阻挡 - Blocking/Defense)
  - **Second Empire** (Sui Yang Di → Genghis Khan): Core = **Grand Canal** (沟通 - Communication/Connection)
  - **Third Empire** (Genghis Khan → Present): Core = **Kunlun** (源头 - Source/Origin)

### 2. Civilization Accounting Framework
- **File**: `civilization_accounting_framework.md`
- **Purpose**: Framework for "文明会计报告" (Civilization Accounting Report)
- **Work Order**: 
  1. Accounting Reports (for each empire)
  2. Accounting Standards (虚拟的文明会计准则)
  3. Audit (after accounting)
- **Three Major Statements**:
  1. Balance Sheet (资产负债表)
  2. Income Statement (利润表)
  3. Cash Flow Statement (现金流量表)
- **Period**: 700-800 years per empire (not annual reports)

### 3. Civilization Audit System
- **File**: `civilization_audit_system.md`
- **Purpose**: Methodology for auditing each empire's performance
- **Five Dimensions**:
  1. Political Legitimacy
  2. Economic System
  3. Cultural Heritage
  4. Social Structure
  5. Technical Innovation

### 4. Civilization Intangible Assets Audit
- **File**: `civilization_intangible_assets_audit.md`
- **Critical Focus**: Audit of "intangible assets" rather than traditional metrics
- **Four Key Brands**:
  1. **Brand Story**: Cultural symbols (e.g., Red Mountain, Jade Dragon for Khitan)
  2. **Geographical Brand**: Sacred geography (e.g., Xilamulun River = 潢河 for Khitan)
  3. **Political Brand**: Governance models (e.g., "One Country, Two Systems" for Liao)
  4. **Management Brand**: Leadership approach (e.g., Yelü Dashi's "Accountant-King")

### 5. Empire Audit Reminder
- **File**: `empire_audit_reminder.md`
- **Purpose**: Reminder document for when to perform audits
- **Timing**: After each empire's period is fully defined
- **Key Distinction**: "王朝" (Empire/Era) vs. "朝代" (Dynasty)
- **Final Task**: Total reconciliation (总对账) to reveal "王朝的背影" (Empire's Silhouette)

### 6. First Empire Audit (Example)
- **File**: `first_empire_audit.md`
- **Status**: Preliminary audit example
- **Note**: To be updated after "accounting report" is completed

## Framework Logic

### Why "Three Empires"?

Each empire represents a fundamental shift in China's civilizational mode:

1. **First Empire**: **Defensive Consolidation**
   - Great Wall = Physical boundary
   - Qin/Han standardization
   - Agricultural empire defending against nomads

2. **Second Empire**: **Internal Integration**
   - Grand Canal = Internal communication network
   - Sui/Tang/Song economic boom
   - North-South integration

3. **Third Empire**: **Source Consciousness**
   - Kunlun = Return to civilizational source
   - Yuan/Ming/Qing identity redefinition
   - Global consciousness

### Progressive Logic

阻挡 (Blocking) → 沟通 (Communication) → 源头 (Source Origin)

This is a progression from:
- External defense → Internal integration → Self-understanding

## Accounting vs. Auditing

**Critical Distinction**:
- **Accounting (会计)**: Comes first, records the transactions (700-800 year span)
- **Auditing (审计)**: Comes second, verifies the accounting

**Work Order**:
1. Complete "Civilization Accounting Report" for each empire
2. Develop "Civilization Accounting Standards" (虚拟的文明会计准则)
3. Perform "Civilization Audit" based on the reports and standards

## Intangible Assets Focus

The audit must focus on **cultural and symbolic value**, not just material metrics:

- **Brand Legitimacy**: Cultural roots and origin stories
- **Brand Story**: Founding myths and cultural symbols
- **Geographical Brand**: Sacred geography and place-based identity
- **Political Brand**: Governance innovations and systems
- **Management Brand**: Leadership styles and philosophies

## Final Goal

Reveal the "王朝的背影" (Empire's Silhouette) - the true civilizational identity and legacy of each empire period, beyond the noise of individual dynasties.