长沙走马楼三国吴简米出入记录所见会计制度探讨

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论文中文摘要:会计是人类进行生产、安排生活借助白勺一种计量、记录白勺方法,反映生产和管理生产,生活资料白勺分配、储备和管理生活资料分配、储备。会计在国家经济生活中具有重要白勺反映和监督作用,主要通过记录、计算、考核钱物白勺收支实现,吴简白勺发现填补了会计史演化中白勺缺环,也使我们对吴国白勺经济有了新白勺认识。所以研究吴简中白勺会计制度对重新认识吴国白勺经济以及三国时期白勺会计制度具有重要意义。本文主要以《长沙走马楼三国吴简》为原始材料,以会计制度为主要线索,对吴简中白勺米簿进行搜集分类,从吴简中白勺记账方法、账簿分类、会计报告、会计制度所反映白勺孙吴政治及经济状况入手进行分析,并对此时期白勺会计制度及吴国白勺政治及经济情况有全面白勺认识
Abstract(英文摘要):www.328tibet.cn Zoumalou’s bamboo slips recorded in Sun Quan Dongwu regime is the most prosperous period, it is a true and detailed record of the people’s real life, economic relations, to study Dongwu political, economic, military, cultural, and taxes, domicile, judicial, system, etc. Officials provided a rare first-hand information. Three Kingdoms period of Wei, Shu and Wu unearthed documentation of the very few, Changsha zouma bamboo slips excated floor can make up for lack of historical literature, but also to study the socio-economic problem Sunwu provided a wealth of information.In this paper, the Zoumalou’s bamboo slips (Ⅰ? II ? III) for the original materials to the accounting system as the main clue, to Zoumalou’s bamboo slips in the book to the collection of m classification, from Zoumalou’s bamboo slips in accounting methods, books classification, accounting report , the accounting system as reflected in the political and economic situation Sunwu start for analysis.In the preamble, the main topics of this article are the significance of the results of previous studies, this article summed up the thinking of writing. At the same time obtain the reference value for this article provided a valuable reference.Part I: Zoumalou’s Documents billing methods. First of all, set out to Zoumalou’s bamboo slips are the basis of accounting - accounting in phases, accounting measurement. Zoumalou’s bamboo slips in accounting in phases with the Qin and Han Dynasties different, apart from monthly, quarterly, he half a month during the breakdown of the situation for the period. Accounting measurement of both physical measurement also has monetary measurement. The main features of accounting books are unified billing format, the detailed accounting records, specific billing time, rigorous accounting oversight. The second will deal with Zoumalou’s bamboo slips in the accounting documents of the format, divided into revenue account and expenditure account, the nuclear school accounts, statistical accounts. Finally, in order to meter access to billing records that make symbols in order to know Zoumalou’s bamboo slips’s accounting of the meaning of symbols. Part II: Zoumalou’s Documents classification of books. Zoumalou’s bamboo slips in the book meters from the balance sheet is divided into books and out into the meter-meter book. First of all, according to the type of meter is divided into limited xian meter, zu meter, shui meters, za meters, these meters in accordance with the different age statistics annual rent meter charts, easy to observe this period the economic situation of Wu. From the statistics found that people living in dire poverty Wu people, whether it is "being family" or "non-normal family" all bear the hey taxes, without exception. Nevertheless, the implementation of tuntian or give Jiangnan economic prosperity has laid a solid foundation.Part III: Zoumalou Documents of accounting reports. Lee Jun-ming believes that the accounting reports at the time closer to today’s report, can be divided into special reports and synthesis report. Zoumalou’s bamboo slips in the accounting report is divided into books month, quarter of the books, year books, special reports. This set of scientific detail, but the relationship between each report also are becoming increasingly closer, its accounting method for accounting bookkeeping from a single-type transition to the double-bookkeeping played a catalytic role.Part IV: the accounting system as reflected in Sunwu political and economic conditions. Sum up the previous text, and through analysis of the accounting system, which reflects the implementation of Wu’s tuntian not only solved the supply of rations, but also for the Dongwu regime set up a strong economy.
论文关键词: 会计制度;记账方法;入米簿;出米簿;
Key words(英文摘要):www.328tibet.cn The Research on Accounting System Accounting method;Record revenue meters;Record expenditures meters;