摘要
长沙走马楼吴简中记录了大量有关赋税缴纳的简。通过对“关主记”简尾的“省”字的探讨及将其与“关邸阁”作对比,发现二者的文书格式相类,“关”字语境相似,认为此处“关主记”之“关”义为“经过、通过”,并推测“主记”一职在吴简中也有一层监督职责。通过对“关+职官(+人名)”这类监督者角色的探讨,以窥探三国东吴时期的赋税交付制度。
The Wu Bamboo Slips in Changsha Zoumalou record a large number of tax payment.Through the discussion of the character“sheng”at the end of“guan zhuji”and comparing to“guan dige”,we find that the format of the two documents is similar,and the context of“guan”is similar,and we can think that“guan”means“passing through”,and speculate that“zhuji”also has a supervisory duty in the Wu Bamboo Slips.Through the discussion of the role of“guan + official(+ person's name)”as a supervisor,we are able to explore the tax delivery system of the Three Kingdoms.
作者
王佳慧
陈荣杰
WANG Jiahui;CHEN Rongjie(Institute of Chinese Language Literature,Southwest University,Chongqing 400715,China)
出处
《湖北文理学院学报》
2024年第9期5-9,共5页
Journal of Hubei University of Arts and Science
基金
国家社科基金(19VJX119)
国家社科基金重大项目(21&ZD295)。
关键词
长沙走马楼吴简
关主记
关邸阁
关丞
赋税缴纳
the Wu Bamboo Slips in Changsha Zoumalou
guan zhuji
guan dige
guan cheng
tax payment