本文選題：籍帳制度 + 手實(shí)��； 參考：《中國(guó)經(jīng)濟(jì)史研究》2014年03期

【摘要】：敦煌吐魯番出土的有關(guān)手實(shí)、戶(hù)籍、計(jì)帳的實(shí)證資料較多,從唐代手實(shí)、戶(hù)籍、計(jì)帳的實(shí)際編成過(guò)程入手,更容易厘清手實(shí)、戶(hù)籍、計(jì)帳三者的關(guān)系,并彌補(bǔ)《新唐書(shū)·食貨志》與《唐會(huì)要·籍帳》相關(guān)記敘的缺陷,澄清其訛誤。唐代戶(hù)籍與計(jì)帳都是自下而上逐級(jí)編制的。里正所責(zé)的民戶(hù)手實(shí)是造戶(hù)籍的主要依據(jù),計(jì)帳不是造籍依據(jù)�！缎绿茣�(shū)·食貨志》說(shuō)的"……為鄉(xiāng)帳",就是指鄉(xiāng)司將各里基于民戶(hù)手實(shí)的戶(hù)籍稿粘連在一起(或重新抄錄一遍),而成為鄉(xiāng)戶(hù)籍稿的這種行為,而不是說(shuō)于手實(shí)、戶(hù)籍之外還有一種名為"鄉(xiāng)帳"的簿籍。鄉(xiāng)里計(jì)帳的數(shù)據(jù)來(lái)自這種鄉(xiāng)里戶(hù)籍稿。唐代州縣計(jì)帳統(tǒng)計(jì)的只是當(dāng)年各類(lèi)戶(hù)口的數(shù)據(jù),配來(lái)年課役則是尚書(shū)戶(hù)部度支司的事�！缎绿茣�(shū)·食貨志》記籍帳制度脫漏了里正責(zé)民戶(hù)自通手實(shí)這一重要環(huán)節(jié);說(shuō)州縣計(jì)帳"具來(lái)歲課役以報(bào)度支",也不對(duì),應(yīng)據(jù)新復(fù)原的《唐令·賦役令》校正�！短茣�(huì)要·籍帳》記:"開(kāi)元十八年十一月敕:諸戶(hù)籍三年一造,起正月上旬,縣司責(zé)手實(shí)、計(jì)帳,赴州依式勘造。"也有重大遺漏與訛誤。
[Abstract]:There are more empirical data on hand, household registration and accounting unearthed in Turpan, Dunhuang. Starting with the actual compilation process of hand, household and accounting in the Tang Dynasty, it is easier to clarify the relationship among hand, household and accounting. It also makes up for the defects of the related records of the New Tang Book and the Book of Records of the Tang Dynasty and clarifies its errors. Tang household registration and accounting are compiled from the bottom-up level. Lizheng's responsibility for household registration is actually the main basis for household registration, accounting is not the basis of making registry. "for the township account", refers to the township department will each based on the household hand solid household registration manuscript together (or retranscribe), and become the rural household register this kind of behavior, not to say in the hand, there is also a kind of register called "rural account". The data for the rural accounts come from this draft of the rural household register. In the Tang Dynasty, the statistics of state and county accounts were only the data of all kinds of hukou in the current year, and the allocation of classes in the coming year was the matter of the family department of Shangshu. It is also wrong to say that the state and county plan accounts "have the coming year of class service to pay for payment," and should be corrected in accordance with the newly restored "Tang order of duty". "the Tang Dynasty will require a registry account" to be recorded: "in November 18 of the Yuan Dynasty, the household registration was made every three years, starting in the first ten days of the first day of the month, and the county department was responsible for it." Plan accounts, go to the state according to the type of prospecting. " There are also major omissions and errors.
【作者單位】： 廈門(mén)大學(xué)歷史系;
【分類(lèi)號(hào)】：F812.9;K242;D691

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