漢晉計簿類文書的形態及其變遷  

Study on the Forms and Evolutions of Governmental Statistical Documents from the Han to the Jin Dynasty

作　　者：曹天江 Cao Tianjiang

机构地区：[1]中央民族大學歷史文化學院

出　　处：《中华文史论丛》2025年第1期63-103,406,407,共43页Journal of Chinese Literature and History

基　　金：古文字與中華文明傅承發展工程規劃項目“中國文書簡的理論研究與體系構建”(G1424)階段性成果。

摘　　要：比較探究當今出土的多種漢晉計薄類文書的出土背景、形制版式和書寫内容等,知虎溪山漢簡《計薄》與蘇仙橋晉簡《計階薄》的形態應更接近當時官府中實用的上計文書,即成卷的簡册;西北漢簡EPT50:3、ⅠT0111②:20是出自類似簡册的散簡;貞柏洞漢牘等五種木牘式計薄,視作官府文書則較爲可疑。郡縣官府上計時,應當是以簡册式的综合統計報告爲“主賬目”,再附加各類“與計偕”文書,後者可能存在木牘類型。年度計薄(狭義“計薄”)是官府曰常反復製作、審驗和上呈的薄籍文書羣(廣義“計薄”)中的一種,年度上計是官府日常反復進行的計校工作之一瓌。漢晉計薄的名稱和意義並非一成不變,而是因應官府計校事務的實際需要而不斷延展。Through comparative examination1 of the background of excavation,the material form and style,and the written contents of various unearthed governmental statistical documents(relevent documents of jibu,計簿類文書)during the Han and Western Jin Dynasty,it can be asserted that the Jibu(計簿)of Huxishan(虎溪山)Han slips and Jijiebu(計階簿)of Suxianqiao(蘇仙橋)Jin slips should be closer to the appearance of the accounting documents used for shangji(上計)in practical governmental administration,,in the form of slips documents in volumes;the Han slips of EPT50:3 and Ⅰ T0111②:20 discovered in the northwest are slips from this type of volume;the Han wooden tablets of household accounts excavated from ancient tomb No.364 of Jongbaek-dong(貞柏洞),along with other four kinds of similar documents that were once seen as govermental accounting books,are relatively doubtful.As the localgoverments carry out the process of shangji,they use the comprehensive statistical reports of slips as"basic accounts",and then attach to them various types of yujixie(計偕)documents,the latter may be in the form of wooden tablets.The annual statistical reports(as the narrow sense of jibu)should be seen as one type of the repeatedly produced,examined and submitted govermental statistic documents(as the broad sense of jibu),and the annual shangji affairs should be seen as one part of the daily repeating statistical works carried out in the governments.The name and meaning of jibu from the Han to the Jin Dynastyyare constantly changing and extending in response to the actual needs of governmental statistical affairs.

关 键 词：計薄類文書 上計 簡册 木牘 官府計校 

分 类 号：K877.5[历史地理—考古学及博物馆学]