【摘要】：夏代是我國古代早期文明興起與起源時(shí)期�，F(xiàn)存的傳世文獻(xiàn)支持的信史只能推到西周，有關(guān)之前的歷史年代都是模糊不清的。近年來，國家開展的夏商周斷代工程為夏商西周三朝構(gòu)建了具有科學(xué)依據(jù)的年代框架，也為探索中國早期文明的發(fā)展奠定了基礎(chǔ)。夏商周斷代工程對河南龍山文化、偃師二里頭文化以及偃師商城等考古遺址的發(fā)掘與分期研究，得出河南龍山文化晚期屬于早期夏文化，二里頭文化的主體為夏文化等結(jié)論，從理論上證明了夏代的存在。會計(jì)作為文明社會的職能機(jī)構(gòu)，早期文明的發(fā)展進(jìn)程必然對其產(chǎn)生重大影響。因此，研究夏代會計(jì)需以分析其所在歷史時(shí)期的社會經(jīng)濟(jì)背景為前提。 本文結(jié)合考古學(xué)與夏商周斷代工程的最新成果，著重考察文明社會早期的會計(jì)環(huán)境，，主要從夏代經(jīng)濟(jì)類“書契”與官廳會計(jì)兩個(gè)方面來研究夏代會計(jì)的存在及表現(xiàn)特征。夏代經(jīng)濟(jì)類“書契”是由文字、數(shù)碼以及實(shí)物計(jì)量單位等要素構(gòu)成的一種為社會所公認(rèn)的通用記錄方法。十進(jìn)制、干支法等計(jì)數(shù)方法是夏商時(shí)普遍使用的計(jì)數(shù)方法；二里頭遺址發(fā)掘出帶有刻劃符號的陶器，部分刻劃符號與甲骨文的某些簡單記數(shù)符號相似，而另一部分符號則應(yīng)屬于文字；古文獻(xiàn)記載以及二里頭遺址中“標(biāo)準(zhǔn)量器”的出現(xiàn)為夏代實(shí)物計(jì)量單位的應(yīng)用提供了理論與物質(zhì)基礎(chǔ)；早期國家的出現(xiàn)和政治經(jīng)濟(jì)集權(quán)系統(tǒng)的建立，是夏代官廳會計(jì)及官廳會計(jì)組織產(chǎn)生的前提。同時(shí)，夏的“貢賦”制度又進(jìn)一步影響了官廳會計(jì)核算對象，而對“貢賦”的考核則要求上下級財(cái)政報(bào)告體制的建設(shè)與完善。夏代是我國官廳會計(jì)產(chǎn)生的重要時(shí)期，且官廳會計(jì)的根本目標(biāo)為保障國家對經(jīng)濟(jì)的控制權(quán)從而維持政權(quán)的穩(wěn)固。
[Abstract]:Xia Dynasty was the rise and origin of early civilization in ancient China. The historical history supported by the existing literature can only be pushed to the Western Zhou Dynasty. In recent years, the country carried out the Xia, Shang and Zhou dynasties to build a scientific framework for the three dynasties, but also for the exploration of the development of China's early civilization laid a foundation. Excavating and staging archaeological sites such as Henan Longshan culture, Yanshi Erlitou culture and Yanshi Shangcheng in the period of Xia, Shang and Zhou dynasties, it is concluded that the late stage of Henan Longshan culture belongs to the early summer culture, and the main body of Erlitou culture is Xia culture. The existence of Xia Dynasty was proved theoretically. As the functional organization of civilized society, the development process of early civilization must have a great influence on it. Therefore, the study of Xia accounting needs to analyze the social and economic background of its historical period. Combined with the latest achievements of archaeology and the period of Xia, Shang and Zhou dynasties, this paper focuses on the accounting environment of the early civilized society, and mainly studies the existence and performance characteristics of the accounting of Xia Dynasty from the two aspects of economic contract of Xia Dynasty and Guanghuang accounting. The economic contract of Xia Dynasty is a generally accepted method of recording, which is composed of characters, digital and physical units of measurement and so on. Decimal, dry branch method and other counting methods are generally used in the summer and Shang counting method; At Erlitou site, pottery with engraved symbols was excavated. Some of the engraved symbols were similar to some simple notation symbols of oracle bone inscriptions, while the other ones should belong to characters. The ancient literature records and the appearance of "standard gauge" in Erlitou site provided the theoretical and material basis for the application of physical measurement units in Xia Dynasty. The appearance of the early country and the establishment of the political and economic centralization system were the premise of the accounting and accounting organization of the official hall in the Xia Dynasty. At the same time, Xia's "Gong Fu" system has further affected the accounting object of the official hall, and the examination of "Gong Fu" requires the construction and perfection of the upper and lower financial reporting system. Xia Dynasty is an important period for the emergence of official hall accounting in China, and the fundamental goal of official hall accounting is to ensure the state control over the economy and thus maintain the stability of political power.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F230

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