摘要
通过敦煌汉简中所见到的有关谷物收支记录的简文,对汉代的账簿记录格式和财务审计工作进行了研究,并分析了当时会计工作的进步性。
The format of the Han Dynasty records and financial audit of the books were studied and analyzed through learning the balance of cereal payments recordes in Han Dynasty,and the progress of accounting at that time was summarized.
出处
《兰州工业高等专科学校学报》
2010年第6期65-69,共5页
Journal of Lanzhou Higher Polytechnical College
关键词
敦煌汉简
谷物簿
会计
Dunhuang Jane
cereal accounting book
accounting
