摘要
西夏契约从会计角度看,可以分为两类。一是作为原始凭证的契约,二是作为帐簿的契约联结。前者反映静态的契约结构和内容,后者则反映动态的契约执行层面的信息。从契约结构上看,中人和保人参与契约签订过程具有普遍性。为了保证契约的履行,西夏法律对债权人实施了全方位的保护,以实现权利和义务在各个会计主体之间的转移。这些都与中原契约一脉相承,反映了民族间的高度融合;但在契约签订主体的独立性和契约的标准化方面,则表现出了西夏的民族特色。
From the accounting point of view, Xixia contracts can be divided into two categories. One is the contracts as original voucher, the other is the contract binding as account book. The former reflects the statie contract structure and content, the latter reflects the dynamic contract execution level information. From the view of contract structure, which the middleman and guarantee involved in contract signing process are universal. For the purpose to ensure the implementation of the contract, the Western Xia laws provide the creditor with full range of protection, to realize the fights and obligations of the transferation between the various accounting subject. All of these thought and practice are associated with the contract on Central Plains heartland can be traced to the same origin, which indicate the high degree of integration of inter ethnic. But in independence and standardization of the contracts showed the ethnic characteristics of the western xia.
出处
《贵州民族研究》
CSSCI
北大核心
2015年第10期190-193,共4页
Guizhou Ethnic Studies
基金
国家社会科学基金重大项目"中国会计通史系列问题研究"(编号:11&ZD145)
中南财经政法大学博士生科研创新课题"唐宋仓储制度比较研究"(编号:2014B0901)
关键词
西夏
会计契约
借贷
利率
天盛律令
The Western Xia, The Accounting Contract, Debt and Credit, Lending Rates, Tiansheng laws