再论敦煌写本“便物历”的起源与性质——与简牍资料的比较研究  

A Further Study on the Origin and Nature of Dunhuang Manuscript “Bianwuli”——A Comparative Study with Bamboo Slips

作　　者：王祥伟[1] Wang Xiangwei

机构地区：[1]西北师范大学河西走廊研究院,兰州730070

出　　处：《中国经济史研究》2022年第4期162-173,共12页Researches in Chinese Economic History

基　　金：国家社科基金后期资助重点项目“敦煌寺院会计文书整理研究”(批准号:20FZSA005)阶段性成果。

摘　　要：敦煌写本中存有大量便物历类文献,这类文献的起源与佛教的救济借贷无关,而是与政府的救济借贷密不可分。从相关简牍资料可知,早在先秦时期,便物历类文献就已经伴随着政府的各类借贷活动而产生了,只不过当时还没有用“便”字作为借贷符号,也没有用“历”来命名此类文献,故当时没有“便物历”之类的名称而已。便物历与契约在功能和性质方面密切相关,那种有画押、见人或口承人而发挥借贷契约作用的便物历是契约的简化形式,双方都具有会计凭据和法律证明等方面的功能,故双方的性质也是统一的。A large number of such documentsas Bianwuli(便物历)have been preserved in Dunhuang manuscripts.The origin of such documents has nothing to do with Buddhist relief lending,but is inseparable from government relief lending It can be seen from the relevant bamboo slips that as early as the pre-Qin period Bianwuli documents were produced along with various government lending activities,but at that time,the word“bian(便)”was notused asa lending symbol,norwas“li(历)”used toname such kind of documents,so there was no such nameas Bianwuli at that time.The Bianwuli is closely related to the contract in terms of function and nature.The Bianwuli that plays the role of a loan contract with signing,witnesses or promisor is asimplified form of the contract.Both of them have the functions of accounting evidence and legal proof,so the nature of the two is also identical.

关 键 词：敦煌 便物历 借贷 功能 

分 类 号：K23[历史地理—历史学] K877.5[历史地理—中国史] G256.1[文化科学—图书馆学]