论战国秦汉时期上计的性质及上计文书的特点

Warring States to Qin and Han Dynasties the features of the official dispatch of Shangji

上计制度在我国实施很早,秦汉时期已形成较完备的制度。汉代并颁布有专门的法规《上计律》,直到明清期还在实行。关于战国秦汉时期上计制度性质的问题,到目前史学界的研究已经很多,但是问题不少,有人认为上计制度是一种会计制度,有人认为上计制度是一种审计制度,还有财政管理说,等等。根据历史记载和考古出土资料证明,上计是述职报告,上计制度是考核制度。上计文书具有注重修饰和内容全面等特点。

Shangji system began to be used in China very early and by the period of Qin and Han Dynasties, it had become a complete system. In the Han Dynasty, a special law, Shangji Law, was issued and it had been used till Ming and Qing Dynasties. As for the nature of Shangji system druing the Period from the Warring States to Qin and Han Dynasties, many historians have made extensive studies from different angles and have put forward some cluite different viewpoints. Some scholars insist that it is a kind of accounting system, others insist that it is a kind of auditing system of a kind of financial management system. Based on the historical records and archaeological finds, the author insists that Shangji is just a report on one＇s work and Shangji system is a kind of assessment, and a dispatch of Shangji often puts much emphasis on rhetoric and its content covers a lot of ground.