帐簿说视角下的清代“档案”概念新探  

On the Concept of Archives in the Qing Dynasty from the Perspective of Account Book

作　　者：沈蕾[1] 吴晓红[1] SHEN Lei;WU Xiaohong(College of Applied Arts and Science of Beijing Union University,Beijing 100191,China)

机构地区：[1]北京联合大学应用文理学院,北京100191

出　　处：《档案学通讯》2021年第4期77-85,共9页Archives Science Bulletin

基　　金：国家社科基金一般项目“中国文书及文书工作的近代转型研究”(16BTQ095)。

摘　　要：以帐管理事物和记事是中国古代社会普遍采取的事务管理方式,并不仅限于会计领域。清代的“档”就是“帐”,“记档”和“登档”即将公文及重要事务“记帐”或“登帐”,“档簿”“档册”就是记帐活动中形成的“帐簿”和“帐册”,是按照中国古代三帐体系建立起来的帐册体系。“档案”则为“帐案”,以各种眷抄的档册为主体,文书和案卷为辅。而现代档案概念是近代以来以史料观为主导形成的,更注重文书的原始凭证作用和历史记录属性,以“文书”为档案定义属概念邃成主流认识,这是古今档案观的大不同处。Through a large number of data,it is found that,recording events by Keeping accounts is a common way in ancient Chinese society,which is not limited to the field of accounting.The archives of the Qing Dynasty were mainly composed of various"dangce",supplemented by documents and files.It was an accounting system established according to the three account system in ancient China,"record in file""register in file"were enter the official documents and important affairs into accounts,"dangbu""dangce""files"were "account books" and "account cases"formed in bookkeeping activities.The nature of documents and files is similar to that of accounting documents.But the concept of modern archives is dominated by the concept of historical materials since modern times.They paid more attention to the role of original documents and the attribute of historical records,and the concept of u documentsn as the definition of archives has become the mainstream understanding.This is quite difference between ancient and modern archives.

关 键 词：档册 档簿 清档 

分 类 号：G270[文化科学—档案学]