居延新简中粮仓的经济监督  

Economic Supervision of Barns Found in the New Bamboo Slips in Juyan

作　　者：曹游佳[1] 

机构地区：[1]重庆理工大学会计学院,重庆400050

出　　处：《重庆理工大学学报（社会科学）》2010年第3期77-79,共3页Journal of Chongqing University of Technology（Social Science）

基　　金：国家社科基金后期项目"简牍中经济;管理史料比较研究"(06FZS005)部分成果

摘　　要：居延新简中的甲渠候官、甲渠塞第四燧的粮仓已经形成了一套严密、有效的管理制度,在许多方面已达到现在仓储管理的要求。从经济监督的角度,对粮食的验收与入库控制、领用与发出控制、簿籍制度、核算盘点制度等粮仓控制制度进行初步的研究。It is found in the New Bamboo Slips in Juyan that there was already a set of rigorous and effective management system for the barns in Jiaquhouguan and the fourth beacon group of Jiaqusai, which, to some extend, met the requirements for modern storage management. From the perspective of economic supervision, this paper studies such barn control systems as in the check and acceptance of grains and control in putting grains into the barns, system in the control of application for use and delivery, bookkeeping, inventory, etc.

关 键 词：居延新简 粮仓 经济监督 

分 类 号：F129[经济管理—世界经济]