民间文献中冀北一个村庄的财务史——以1977-1984年“账外账”为中心的考察  

Financial History of a Village in Northern Hebei from Local Documentation-A Survey Centered on"Off-the-Book Accounts"from 1977 to 1984

作　　者：张海荣[1] Zhang Hairong

机构地区：[1]北京师范大学马克思主义学院,北京100875

出　　处：《中国经济史研究》2024年第2期73-89,共17页Researches in Chinese Economic History

基　　金：教育部人文社科规划项目“一个生产大队的财政制度研究(1958-1982)”(批准号:20YJA770017)的阶段性研究成果。

摘　　要：冀北苏寺村的“账外账”,当地又称其为“小账”,其现存的时间跨度为1977-1984年,且保留完整,记录有不能入账的招待费等开支,也有本该列入生产大队“公账”(即“大账”)的诸种收支,如售卖木材收入,以及购买文娱用品及各类劳务支出等。“账外账”的产生是为方便村集体协调内外事务、简化记账流程,且规避一定税收,其于农村社会并不少见,但系统性材料目前留存不多。本文参照这一时期苏寺村“大账”的情况,翔实呈现“小账”的内涵及生成原因,以个案窥探改革开放前后农村集体财务管理的运作实况。这不仅有助于理解计划经济时代基层社会治理中的上下“两本账”问题,也有助于从日常生活史方面深化中华人民共和国经济史乃至农村改革史研究。The"off-the-books accounts"also known as"small accounts"in Susi Village,North Hebei Province,which generated in the period of 1977 to 1984,and be reserved completely.It was such a kind of accounts that included entertainment expenses that could not be recorded in the official accounts,as well as some incomes and expenditures that should have been included in the production brigade's official accounts which also called"big accounts",such as the sale of timber,the purchase of recreational goods,and various labor costs.It was aimed at facilitating the village collective affairs to coordinate,simplify the bookkeeping process,and avoid certain taxes.Such material was common in that rural society,but few parts of them could not be reserved systematically and entirely.With reference to the composition of the"big accounts",the connotation and the reasons of the generation of""small accounts"would be presented in this article,the actual situation of rural collective financial management before and after the reform and opening up could be seen accordingly by individual case.This will not only help to understand the issue of"two sets of books"in the governance of grassroots society during the planned economy era,but also helps to deepen the research on the economic history of the PRC and even the history of rural reform from the perspective of daily life.

关 键 词：民间文献 账外账 农业集体化 生产队 

分 类 号：F129[经济管理—世界经济]