走馬樓吴簡所見孫吴官府倉庫賬簿體系試探  被引量：14

作　　者：陳明光 

机构地区：[1]廈門大學人文學院歷史學系

出　　处：《中华文史论丛》2009年第1期27-56,共30页Journal of Chinese Literature and History

摘　　要：走马楼吴简所见孙吴官府仓库的账簿，包括收支分类账簿、作为会计凭证的账簿、与常规会计结算有关的账簿三大部分。收支分类账簿以各种钱物的入仓入库为起点，设置了米、钱、布、皮四种收入总分类账，其下统驭若干级内容详略不同的明细分类账。作为会计凭证的各种账簿，可提供相当完整的关於组织财政收入的会计信息。孙吴官府仓库的会计常规结算形式为月结、季结和年结三种，并设置了与之相应的账簿。The account books of the governments and warehouses in Sun Wu regime,displayed in the Wu bamboo slips excavated at Zoumalou,include three varieties:income and expense ledgers,accounting documents and regular settlements.The income and expense ledgers are composed of four general ledgers of rice,coins,cloths and leather,attached with various subsidiary ledgers,and he accounting documents provide us with rather complete accounting information about the fiscal revenues of relevant organs,while the regular settlement accounts are records of monthly,seasonal and annual settlements of the feudal governments and warehouses.

关 键 词：走马楼吴简 孙吴 宫府仓库 账簿 

分 类 号：K877[历史地理—考古学及博物馆学]