《周礼》中财用物文书制度阐微

The System of Documenting State Revenue, Expenditure And Properties Recorded in Rites of Zhou Dynasty

财用物文书是《周礼》所言记载国家财用物出入情况的"要会",是周王室了解国廪、国库积储的主要依据。为此,周代建立了财用物文书制度:首先规定对出入的财用物要进行辨物、定贾、书眀、玺封和登记,目的是以制度的形式把住财用物的出入关;其次确立财用物文书上报制,要求官府每旬终、月终、年终、三年之时计报财用物账目,经考校对"凡失财用、物辟名者,以官刑诏冢宰而诛之。其足用、长财、善物者,赏之。"目的是以赏罚制约束官府和官吏,以保障财用物文书的真实准确和国家廪库的充盈;另外限定了收受财用物文书的官府和收受的方式。此制度的制定对周代统治邦国、治理官府、节财用物起到了重要的作用。

This article attempts to explore the system of booking the revenue, expenditure and material possessions of the state recorded in Rites of Zhou Dynasty. This system played a very important role in providing the court of Zhou Dynasty with necessary information about all the above-mentioned aspects. According to this system., everything concerning the income, expenditure and the material possessions of the state had to be carefully identified, priced, recorded item by item, signed and sealed. It also required that the local governmentsto report their income and expenditure at the end of ten days,a month, a year and three years. Those officials, who were found to waste, abuse the state money and possessions received punishment while those who increased the income and spend it legally and carefully were rewarded. It ensured accurate record of the state treasury and steady and sufficient income and material possessions of the state, thus strengthening the rule of the country, regulating the financial activities of governments at different levels, saving the income and making full and desirable use of everything. 