一件新出吐鲁番文书及其在四柱结算法研究中的意义  

A New Turfan Document and Its Significance in the Study of Four-Column Payment

作　　者：王祥伟[1] 

机构地区：[1]兰州商学院,敦煌文化研究所

出　　处：《西域研究》2012年第3期90-95,139-140,共6页The Western Regions Studies

摘　　要：新出吐鲁番文书《唐神龙二年西州史某牒》的记账结构甚为独特,其结构告诉我们,中国会计史上著名的四柱结算法的结构并不是一成不变的,其结构可以是四柱式,也可以根据记账的需要灵活演变为五柱、六柱,甚至更多柱,而五柱、六柱甚至更多柱的结算形式实际是四柱结算法不断发展、完善的结果,同时又是四柱结算法成熟的标志。The unique account structure of the newly unearthed'Xizhou’s Shi’s Note in the 2nd Year of Shenlong reign of Tany Dynasty'suggests that the famous 4-column payment in Chinese account history was not immutable. It can be four-column,five-column,six-column,and the more. The four columns was the basic form and those more than four columns were results of development and improvement of the basic form,a sign of the four-column payment attaining maturity.

关 键 词：吐鲁番文书 四柱结算法 会计史 审计帐 会计结算法 

分 类 号：F129.42[经济管理—世界经济]