五代时期敦煌净土寺收支账目初探——基于P.2049号籍帐文书的考察

A Primary Research in the Income and Expenditure Account of Jingtu Temple in the Period of the Five Dynasties

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、支出的各种账目。无论是收入账目,还是支出账目,尽管都存在一定误差,但从会计学的角度考量,仍然称得上精准。尤其值得注意的是,收入、支出账目都蕴含丰富的内容,诸如各项收支的来源、途径、性质,均从不同角度反映了敦煌佛教在晚唐五代北宋初期的世俗化倾向,有助于全面认识和理解敦煌地区社会状况的全貌。

The document of P. 2049 records the income and expenditure account of Jingtu Temple in Dunhuang. This account carefully registers the annual balance of the temple in the year of 931 A. D. Especially noteworthy is the rich content contained in the income and expenditure accounts, such as the various sources of revenue, pathways, nature, which can show from different angles the secular tendencies of Dunhuang Buddhism at that time. The research of this sort is conducive to a comprehen- sive understanding of the social situation in the area of Dunhuang.