晚唐五代敦煌净土寺支出账目分类构成研究——基于对P.2049号文书会计账目计量分析的考察

On Classification and Composition of Expense Accounts of Temple of Pure Land of Dunhuang During Late Tang Dynasty and Five-Dynasties——Based on Study of Document P.2049

P.2049号文书为敦煌净土寺直岁僧于后唐长兴二年(931)所作的收支决算报告,作为一件典型的四柱式诸色入破历算会牒,该文书详细记录了净土寺该年收入与支出账目。其中支出帐目中记录支出物品共11种,支出途径大致分为12大类;每一种物品都有多种支出途径,但在不同支出途径中所占比例不尽相同。在所支出11种物品中,麦、粟、油、面4项最有代表性,不仅支出频繁,而且支出途径也颇为复杂,因此对这四项物品支出账目的构成比例、构成特点等情况深入剖析,可以加深对晚唐五代敦煌寺院经济运行模式、敦煌佛教世俗化倾向,乃至敦煌社会经济运行状况等问题的认识和理解。

Document P. 2049 was the accounts of revenue and expense of Temple of Pure Land in 931. Document P. 2049 details the revenue and expense of Temple of Pure I.and in 931. The accounts of expense list eleven items in 12 different uses and each item had various uses with different proportion of the use. Of the eleven items, the most representative were wheat, millet, cooking oil, and flour which were taken out frequently in a variety of uses. Study of the percentage of the four items and their charateristics will help us better understand the mode of economic performance of temples of Dunhuang during Late Tang Dynasty and Five-Dynasties, secularization of Buddhism of Dunhuang and its social economic operations.