直岁非寺院会计辩

Zhisui:A Non-Accountant Occupation in Ancient Temples

直岁是古代寺院中一个特殊而重要的职位,敦煌遗书中多见其踪,吸引了学界较多关注。对于直岁的职掌究竟是什么,是否为寺院专职会计,其职位是高是低,人们看法各不相同。延伸下去,则涉及寺院管理中是否设专职会计,以及寺院财计管理的体制、状况等问题。这些问题实涉及对中国古代民间会计业务组织及工作状况的整体判断,具有重要的历史意义。敦煌寺院文书中包含诸多有关寺院直岁的原始材料,结合宋元时期的丛林清规进行分析,发现直岁并非寺院专职会计,而是具有轮值性质的职事人员。宋元时期的寺院作为一种兼具宗教与经济双重性质的组织,是民间经济中颇具代表性的组织形式。随着经济规模的膨胀,寺院的会计业务体系获得了长足进步。虽未专设会计机构,却已发生由以负责库藏管理的库头向更具全局意义的副寺的提升,会计报告、核查及内部分工日趋完备。

Zhisui is a special position in ancient temples,which is often seen in Dunhuang manuscripts and attracts lots of attention.Opinions vary as to what exactly Zhisui is in charge of and whether it is a temple accountant.Following this,it involves whether there is a full-time accountant in temple management,and the system and status of temple financial management.These questions actually affect the overall judgment on the organization and work status of ancient non-government accounting system in China,and then have a historical significance.Relying on original materials found in Dunhuang documents combined with the analysis of Conglin Rules in Song and Yuan dynasties,this paper finds that the Zhisui is not an accountant of temple,but a staff with rotating nature.Temples in Song and Yuan dynasties,as an organization with a dual characteristic of religion and economy,had made great progress in accounting system with their increasingly developed business.Although there is no dedicated accounting institution,it has been promoted from the head of warehouse in charge of storage management to the deputy director of temple with more holistic significance.The system of accounting report,verification and internal division of labor is more completed.