简牍账簿所见中国古代上计制度的流变  

The Change of Shangji System in Ancient China from the Wooden Slips Bookkeeping

作　　者：陈敏[1] 周若冲 李柔萱 CHEN Min;ZHOU Ruochong;LI Rouxuan(Business School,Hunan University,Changsha,Hunan 410006,China;International College,Macao University of Science and Technology,Macao 999078,China)

机构地区：[1]湖南大学工商管理学院,湖南长沙410006 [2]澳门科技大学国际学院,中国澳门999078

出　　处：《财经理论与实践》2024年第4期68-75,共8页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金后期资助项目(22FJYB056);用友基金会“商的长城”重点资助项目(2018Z05);湖南省社会科学成果评审委员会资助项目(XSP22YBZ092)。

摘　　要：受历史材料限制,会计史学界对上计制度的认识与研究基本停留在文献典籍之中,为此,以出土简牍账簿为研究材料,考察上计制度发展的主要时期秦汉至三国两晋上计文书、上计内容、上计时间的变化。结果表明,上计文书形式不断丰富进步,上计内容以及上计时间变化的根本原因是农耕社会封建国家治理重心的转移。这为揭示上计制度完整的发展演变过程及其原因提供了新的史料证据。Due to the lack of historical materials,the research materials of Shangji system mainly come from literature.This paper studies the changes of Shangji system from the Qin and Han Dynasties to The Three Kingdoms and Jin Dynasties based on the unearthed wooden slips and account books.The study found that the form of the document has been continuously enriched,and the content and time of the document have changed.The reason for these changes is the shift of the focus of feudal state governance in agrarian society.This paper provides new historical evidence for revealing the development process and reasons of Shangji system.

关 键 词：简牍账簿 上计制度 会计史 

分 类 号：F233[经济管理—会计学] K207[经济管理—国民经济]