北宋帐籍与会计录制度浅析

The Study on "Zhangji"and "Kuaijilu"in The Northern Song Dynasty

北宋建立了较为完备的财政收支统计与监管体系,帐籍作为每年地方向中央上交的财政运行状况的总结,一方面反映地方财政收支及完成中央上供状况,为中央制定下一步的财政政策提供依据;另一方面作为地方官员的述职记录,成为衡量政绩的参考。会计录为中央财政主管部门编订,在特定情况下反映一定时期全国财政状况,以此为主政者制定或修改政策提供借鉴。从宋代帐籍与会计录的相互关系入手,在厘清二者差别、明确二者联系的基础上,反映宋代帐籍与会计录编制的意义与作用。

The Northern Song Dynasty had the comprehensive statistic and audit system for financial income and expenditure. ＂Zhangji＂ （account book） and ＂Kuaijilu＂ （central authority accounting document） both played important roles in it. ＂Zhangji＂, as the annual summary of financial status submitted from local, ？ revealed the local government revenue and tribute completion condition, which the central authority could based on to formulate the following finan- cial policies. And it also act as the work report of local officer, which could be an important measurement of governing achievements. ＂Kuaijilu＂ was drawn by the national finance department. It showed the nationwide financial status in a certain time and condition, while providing evidence for the policy framing and modifying procedures. This dissertation starts with the relations of these two, and develop the effect and meaning of ＂Zhangii＂ and ＂Kuaijilu＂ making, by studying the differences and combination of ＂Zhangji＂ and ＂Kuaijilu＂.