全面抗战初期晋冀豫边区军队生活物资供应、核算与管理——基于1938年涉县陡贡村战勤所账薄的研究

The Supply,Accounting and Management of Military Supplies in Shanxi-Hebei-Henan Border Region in the Initial Stage of Full-scale Anti-Japanese War:Focus on the Account-books of Dougong Village War Service Agency of She County in 1938

抗战时期敌后根据地的军资供应及管理,是中国近代史上一个需要深入研究的重要问题。本文以1938年涉县陡贡村战勤所账簿为中心,通过统计分析和账簿记录格式、内容与方法等的分析研究,结合文献资料,考察全面抗战初期晋冀豫边区军队生活物资供应、核算及管理的细节性问题。这组账簿包含诸多鲜活的原始材料,包括对八路军一二九师及—一五师三四四旅下属各部的物资供应,真实地记录了作为晋冀豫边区核心的涉县地区的军事、政治、民众负担以及军用生活物资供应管理的实际状况,反映了边区民众和地方政权机构在抵抗外敌入侵时的种种努力,包括战勤系统的建立、军资供应、民众(花户)负担以及相关活动的组织、核算与管理,对了解抗战背后真实的社会经济状况具有重要意义,也客观而真实地反映了会计的社会管理实质。

The supply and management of military supplies in the base areas in enemy’s rear area during the anti-Japanese war,is a major problem to be studied in the research of modern Chinese history.Based on the account-books of Dougong Village War Service Agency of She county in 1938,through the statistical analysis and study of the recording format,contents and method of accounts-books,combining with the literature,some supporting details of the supply,accounting and management of life goods being used by troops in the Shanxi-Hebei-Henan Border Region in the initial stage of full-scale anti-Japanese war being explored.In this set of accounts-books,a lot of active raw materials was contained,including the supply to the subordinates of 129 division and 344 brigade of 115 division of the Eight Route Army.The accounts-books truthfully recorded the real status the military,political,public burden,and the supply and management of military supplies in She county'area which as the core of the Shanxi-Hebei-Henan Border Region,reflected the efforts of the people in the boarder region and local government institutions in resisting foreign invasion,including the establishment of war service systems,supply of military supplies,public burden,and the organization,accounting and management of the activities related,which of great significance on understanding the social and economic status behind the war.