论唐代手实、户籍、计帐三者的关系  

On the Relationship between Shoushi,Household Registration and Jizhang in the Tang Dynasty

作　　者：杨际平[1] 

机构地区：[1]厦门大学历史系

出　　处：《中国经济史研究》2014年第3期3-24,175,共22页Researches in Chinese Economic History

摘　　要：敦煌吐鲁番出土的有关手实、户籍、计帐的实证资料较多,从唐代手实、户籍、计帐的实际编成过程入手,更容易厘清手实、户籍、计帐三者的关系,并弥补《新唐书·食货志》与《唐会要·籍帐》相关记叙的缺陷,澄清其讹误。唐代户籍与计帐都是自下而上逐级编制的。里正所责的民户手实是造户籍的主要依据,计帐不是造籍依据。《新唐书·食货志》说的"……为乡帐",就是指乡司将各里基于民户手实的户籍稿粘连在一起(或重新抄录一遍),而成为乡户籍稿的这种行为,而不是说于手实、户籍之外还有一种名为"乡帐"的簿籍。乡里计帐的数据来自这种乡里户籍稿。唐代州县计帐统计的只是当年各类户口的数据,配来年课役则是尚书户部度支司的事。《新唐书·食货志》记籍帐制度脱漏了里正责民户自通手实这一重要环节;说州县计帐"具来岁课役以报度支",也不对,应据新复原的《唐令·赋役令》校正。《唐会要·籍帐》记:"开元十八年十一月敕:诸户籍三年一造,起正月上旬,县司责手实、计帐,赴州依式勘造。"也有重大遗漏与讹误。The more empirical data related to Shoushi,household registration,Jizhang unearthed in Dunhuang and Turpan,Starting from the actual compiled process of Shoushi,household registration,Jizhang in the Tang Dynasty,Easier to clarify the relationship between Shoushi,household registration,Jizhang three,and to make up for the relevant narrative flaws of NEW TANG BOOK·SHIHUOZEI and TANG HUIYAO·JIAHANG,clarify their corruption.The household registration and Jizhang in the Tang dynasty are compiled by the step by step from bottom to top.The Shoushi that the Lizheng is responsible for is the main basis for establishment household registration,Jizhang is the basis for establishment household registration.In addition to Shoushi and household registration,there is no Xiangzhang.The data of Jizhang of township is from household registration draft of township.Jizhang of country and prefecture in the Tang Dynasty statistics only the year data of all kinds of household registration.Shangshusheng HubuDuzhisi is responsible for arranging the second year of taxes and corvee.

关 键 词：籍帐制度 手实 户籍 户籍稿 计帐 

分 类 号：F812.9[经济管理—财政学] K242[历史地理—历史学] D691[历史地理—中国史]