Who has the original and research materials of Accounting Record in Song Dynasty? Urgent! thank you

The Book of Accounting in Song Dynasty is a work on the national financial revenue and expenditure after the Book of National Accounts in Tang Dynasty. It is an economic document based on the annual report data (including household registration and accounting report), classified and sorted according to the financial accounting system and financial revenue and expenditure items stipulated by the state, and analyzed by accounting.

according to the records in the 185th volume of Yuhai, there are more than ten kinds of accounting records, such as Jingdezhen Accounting Record, Xiangfu Accounting Record, Huangyou Accounting Record and Shaoxing Accounting Record. These financial books emerged in an endless stream in the Song Dynasty, which was an unprecedented prosperous time in the history of financial planning in China.

The basic contents of Accounting Record in Song Dynasty can be divided into two parts:

The first part is accounting and statistical economic data, including the data of household registration and the actual amount of fiscal revenue and expenditure in that year.

the second part is the analysis and comparison of accounting and statistical economic data, which can also be called accounting analysis. The accounting analysis in the accounting of government offices in Song Dynasty is firstly the comparative analysis of financial revenue and expenditure, and secondly the analysis of household registration and accounting, which mainly uses the comparison method and sometimes the factor method.

Comment on "Wanli Accounting Record"

(originally edited by Wang Guoguang, the head of the household department in February of the fourth year of Wanli in Ming Dynasty. Zhang Xueyan, Minister of the Ministry of Public Affairs, was re-edited in February of Wanli Decade. Four or three volumes. )

Liang Fangzhong

On the Social and Economic History of China

The government accounting system developed very early in China. The nine-style method mentioned in Zhou Li, the system of annual meeting, monthly meeting and daily achievement, has not been actually implemented. However, between Qin and Han dynasties, the system was gradually established. For example, the "Shangji" once in the third year of Han Dynasty is a famous example. Later, in the second year of Yuanhe in Tang Xianzong (87), Prime Minister Li Jifu wrote the Book of Yuanhe National Plan, which included ten volumes (Book of the Old Tang Dynasty, Volume 14, Chronology 14, Xianzong). This is the first book compiled by government accounting. According to "History of the Song Dynasty" Volume II. Third, there is a volume of Li Jifu's "Yuan He Guo Ji Lue", which is described in "Yi Wen Er Stories", and I want to be an abridged book of the national accounting book. In addition, according to Zheng Qiao's Tongzhi, there are 3 volumes of Yuanhe Accounting Records, which are not named by the author, but they are also written by Tang people. In the second year of Emperor Wenzong Taihe (828), the Prime Minister Wei Chuhou became twenty volumes of the National Plan of Taihe (The Book of the Old Tang Dynasty, volume 159, and Wei Chuhou, volume 19, and the Book of the New Tang Dynasty, volume 58, The Forty-eighth History of Arts and Literature Records Official Classes). From the above, we can see the prosperity of accounting classics in Tang Dynasty. However, these books have been lost in the future, so they are no longer recorded in the Textual Classics Examination of Literature General Examination.

the accounting system in the song dynasty is particularly complete. There is an accounting volume in the History of Song Dynasty, which is devoted to it. Accounting classics, according to the "History of Song Dynasty", include six volumes of Jingdezhen Accounting Records written by Ding Wei Song dynasty, the three ambassadors of Zhenzong; Later, Lin Zhi-ling also followed suit. There are also two volumes of Qingli Accounting Records, and I don't know the author's name. During the reign of Emperor Renzong, Wang Yaochen once entered the Accounting Book in seven volumes, but his name is no longer passed on. In addition, there are six volumes of "Huangyou Accounting Record" by Tian Kuang; Han Yi's "Zhi Ping Accounting Record" six volumes; Li Chang's Yuan You Accounting Record has three volumes. The above accounting records of Jingdezhen, Huangyou, Zhiping and Yuanyou are all recorded in the History of Song Dynasty. After the Southern Song Dynasty, there was the "Qingyuan Accounting Record" published by the company in March of the second year of Ningzong Qingyuan (1196). In the first year of Li Zongduanping (1234), Du Siguan and the editor of the Privy Council compiled Duanping Accounting Record (A General Examination of the Continued Documents by King James, Volume 3, The Examination of National Use).

Ming inherited the legacy of the Tang and Song Dynasties, and the works of accounting records were also heard on behalf of others. The History of Ming Dynasty, Art and Literature Records contains 12 volumes of Wang Whale's Records of Daming Accounting and 43 volumes of Zhang Xueyan's Records of Wanli Accounting. Wang Zhu is no longer passed down today, and his deeds are beyond examination. Zhang Xueyan's Wanli Accounting Record was purchased from Shandong by the National Peiping Library for 8 gold in 22 years of the Republic of China. The government accounting of more than 3 years ago still remains a world of difference, so it is really a great blessing for people who study the history of public finance. This paper briefly describes its content and compilation process, and explains its value as follows.

First, the content of the Accounting Record

From the geographical point of view, the style of the Accounting Record is that the whole country is first, then the province is crowned and the government is guanxian; In terms of the number of each income and expenditure, it is based on the total number, and the score is combined with the total number. In terms of the categories of income and expenditure, it is the total number of the old people in the country, the scores of the provinces and counties, the salary of the towns, the supervisors, the officials, the salaries, the grain transportation, the warehouses, the farms and the salt law. * * * Forty-three volumes, The detailed volumes are as follows:

Volume I, the total amount of revenue and output from the old amount (with thirteen divisions dividing the annual amount of grain in each province)

Volume II, Zhejiang Chief Secretary Tian Fu

Volume III, Jiangxi Chief Secretary Tian Fu

Volume V, Fujian Chief Secretary Tian Fu

Volume VI, Shandong Chief Secretary Tian Fu (now lost).

Volume 7 Shanxi Chief Secretary's Land Tax

Volume 8 Henan Chief Secretary's Land Tax

Volume 9 Shaanxi Chief Secretary's Land Tax

Volume 11 Guangdong Chief Secretary's Land Tax

Volume 12 Guangxi Chief Secretary's Land Tax

Volume 13 Yunnan Chief Secretary's Land Tax

Volume 14 Guizhou Chief Secretary's Land Tax (with assistance)

Volume 15 North Zhili Land Tax.

Volume 16 South Zhili Land Tax

Volume 17 Liaodong Town Reimbursement

Volume 18 Jizhou Town Reimbursement

Volume 19 Yongping Town Reimbursement

Volume 21 Changping Town Reimbursement

Volume 22 Yizhou Town Reimbursement (with Jingxing Town attached)

Volume 23 Xuanfu Town Salary

Volume 24 Datong Town Salary

Volume 25 Shanxi Town Salary

Volume 26 Yansui Town Salary

Volume 27 Ningxia Town Salary

Volume 28 Gansu Town Salary

Volume 29 Guyuan Town Salary

Volume 3 Inner Warehouse Supply

Volume 31 Guanglu Temple Supply < Salary

volume 35 water transportation

volume 36 warehouse (with stable and pasture)

volume 37 camp and guard salary

volume 38 reclamation

volume 39 salt method

volume 4 tea method

volume 41 money method

volume 42 bill ship material merchant tax

volume 43 miscellaneous course (attached Water transportation is divided into several items, such as the amount of grain, the consumption of food, the raising of seats and boards, the transportation of officers and soldiers, the payment of grain for officers and soldiers, the suitability of soil, the suspension of drifting, the prohibition, the river transportation, the maritime transportation, the people's movement, the military transportation and the supervision of the transportation of civil and military officials. Salt law is divided into two divisions: Huai Salt Transportation Division, Zhejiang Salt Transportation Division, Changlu Salt Transportation Division, Shandong Salt Transportation Division, Fujian Salt Transportation Division, Hedong Salt Transportation Division, Shaanxi Lingzhou Salt Division, Guangdong Haibei Salt Division II, Sichuan Salt Division II, and Yunnan Black and White Anning Wujing Salt Division IV. Under the subhead, there are examples of evolution.

II. Compilation of Accounting Record

The first draft of Accounting Record was edited by Wang Guoguang. Guoguang took Qin Long six years (1572) in July (when Shenzong acceded to the throne) as the minister of the Ministry of Housing, and when he was in office, he compiled the regulations before and after the Ministry with assistant minister Li Youzi, which took "more than a year" and was compiled into a book. And in the fourth year of Wanli (1576), on February 15 (that is, on the fifteenth day), Guoguang begged for a rest again, and God promised it, and his life was passed on. February Wuzi (24th), Guoguang was on the verge of leaving, and entered the compiled book. Please publish it at home and abroad, and Geng Yin (26th) gave an order to reward it, and the book-making department revised it and wrote it into the book (Volume 47 of A Record of the Gods and Wang Guoguang's original play). This is the blueprint of accounting records.

The first draft was revised by Zhang Xueyan, the second Minister of Household Affairs after Guoguang, who took office in July of Wanli six years. According to the edict of Shenzong, he will work with Liu Siwen, the left assistant minister of Cangchang, Wang Zhiyuan, the right assistant minister, Zhou Xibi, the director of Guizhou Qing official department, Yuan Changzuo, the director Zhong Chang, Cheng Yi, Liu Tingjie, Fang Shoushi, Cao Lou, Zhu Zhizhi, Xiao Liang, Gu Xiancheng, Miao Chunran, Wen Xian, Li Shifang, Li Sancai. At this time, it was originally named Wanli Accounting Record. On the 22nd, the book was ordered to stay for viewing, and it was published according to the plan, and it was still sent to the historical museum for recording (Volume 111 of A Record of the Gods and Zhang Xueyan's original play). Later, Zhang Xueyan resumed the case of the new topic of the household department, and the provinces continued the message book, and the governor led Cao, an official belonging to the card shark, to review it again, add grinding and updating it, print it into a book, count 44 volumes, divide it into four sets, bind two parts, and submit it to the imperial court with the title on February 15, Wanli ten years, and send another one to the history museum for recording, and then print and publish it one by one to the provincial border towns to abide by it ("A Record of God" The above is the compilation of Wanli Accounting Record and its completion.

However, we still want to further pursue why Wanli Accounting Record was compiled into a book at this time. We know that accounting records were very popular in the Tang and Song Dynasties. Until the Ming Dynasty, before the Wanli Accounting Record was completed, in the twenty-third year of Chenghua (1487), when Xiaozong acceded to the throne, Qiu Zhuo, the right assistant minister of does, had said, "I want to imitate the national accounting records of the Tang Dynasty and the accounting records of the Song Dynasty, so that the ministers who are in charge of financial planning will set off several times every year since Hongwu and Yongle. Each dynasty is a volume, and it is a book for reference, and it is presented as a royal view, so that the outline of the national plan can be clearly seen, and it is almost within the limits of income, and the national plan does not lose money "("University Yanyi Supplement "is used by the country). In fact, the compilation genre of Wanli Accounting Record is roughly the same as that written by Qiu Rong. However, Zhuo's meaning of "one roll per dynasty" was not adopted.

from the financial history of Ming dynasty, we can see that the compilation of Accounting Record is nothing more than a manifestation of the times. In the Ming Dynasty, since Jiajing was in the middle age, it was repeatedly suffered by Anda and the enemy, and the salaries in Beijing and coastal provinces increased sharply. With the worship of Taoism by Sejong and the worship of civil works, there was no empty day in the month, so that the Tang treasury was exhausted, and the farmers had to make money by all means, so they created it as a compilation. Jiapai Redemption of stolen goods, conferring titles, tax contracts, folding the people's strength, and uniform service are all examples of promotion; Even selling the temple field and collecting the crime of redeeming the army can't be used by the country. At that time, the treasury was empty, and the annual income and expenditure were huge. This situation remained the same until the last years of Qin Long. And Shenzong acceded to the throne, when Zhang Juzheng was in power, he made great efforts to rectify, and his finances gradually improved. Being in the right place is the government, and one is in charge of the comprehensive nuclear work, especially in the book regulations. Therefore, Wang Guoguang and Zhang Xueyan, for example, are people who live in a upright position and rely on each other (Ming History, Volume 222, Biography of Zhang Xueyan and Volume 225, Biography of Wang Guoguang). In August of the sixth year of Qin Long (1571), when Shenzong had acceded to the throne, Guoguang, when the governor of Cangchang was in charge of the ministers' affairs, made books redundant, and public and private affairs were in trouble. Therefore, it was convenient to merge and reduce them, and to go to the tedious work. In October of the third year of Wanli (1575), Guoguang also asked to merge the positions of various departments and keep them in one law, so as to instruct them ("A Record of Shenzong"). We can recognize the above reform as the first step in compiling Accounting Records. In total, the New Deal in the early years of Shenzong, such as the establishment of examination rules, discretionary reduction of penalty cases, clearing up the accumulation of wages, reducing the corvee, dredging the river, eliminating redundant staff, and banning the post office, were all planned by people who were upright, prosperous and educated. Therefore, the revenue of the national treasury gradually increased. After four years of Wanli, we know that the silver stored in Taicang Treasury and the grain and rice stored in various warehouses near Beijing have accumulated a huge amount, which is comparable to the old concept of waste between Fu Zhengde and Jiajing. Until the ten years of Wanli, the state's financial foundation became more and more solid, and it was once known as the richest since the founding of the People's Republic of China. In order to check the cashier, and to prevent the disadvantages of "official dancing" and "powerful people leaving their books"; Also, especially for the sake of national revenue and expenditure stability, the compilation of Accounting Records can be said to be a timely product. Therefore, of course, we have seen the order to recompile the "Hui Dian", and at the same time, we have also heard the invitation of the official publication regulations. For example, in November of the third year of Wanli, Shen Da, the suggestion of Huguangdu, played a begging example, which told all the departments to follow the lunar calendar in the following year, classify them according to different categories, and consider the gains and losses, submit the books, publish them all over the world, and spread them together (Volume 44 of Records of Gods). Another example is the proposal launched in the six years of Wanli to clear the country, when the provincial measurement is completed. All of them take "publishing as a book, always as a quota" as a request, and even when the Ministry of Housing and Urban Affairs replies that all provinces directly reduce the number of articles and articles in the book, they all take "publishing as a book, always as a compliance" (see Records of Gods for the above). Another example is that Chen Province, the governor of Huguang in August of Wanli, invited to publish and engrave the whole book of taxes and services, and his reason was: "There are many money and grains in the whole Chu, and there are many clues to solve them. Every year, the small people don't know the number, and the official books are low" (Record of the Gods, Volume 115). Although the low level of corrupt officials was the reason why the publication was engraved into a book and made it a "quota", the "annual school" was also disliked by the wealth managers at that time. "Forever quota" is the characteristic of China's finance, which should be paid attention to by those who study the history of finance.

Third, the value of the study of Accounting Records

The book Accounting Records not only provides us with the types, numbers and evolution of national revenue and expenditure in the Ming Dynasty, but also enables us to understand the financial organization and its situation before Wanli in the Ming Dynasty. Historically, it has had a significant impact on the later period. In the early Qing Dynasty, in order to clean up the people's hearts, the first year of Shunzhi (1644), that is, the imperial edict was issued to exempt the three major salaries and harsh courses added in the next season. And in the thirteenth year of Shunzhi, Wang Hongzhuo, the right assistant minister of the household department, compiled and revised the "Fu Fu Quan Shu", and made the provinces' money and grain rules as examples, all of which were subject to the Wanli period ("Donghua Record"). Covering the finance of Qing dynasty not only inherited the system of Ming dynasty, but also used the old amount of tax money of Ming dynasty. Therefore, Wanli Accounting Record is also an extremely important book to study the finance of Qing Dynasty.

Today, we will review the information contained in the Accounting Record. Most of the Accounting Records are based on files, such as the files in the Ministry and the books and newspapers of the governors and the Chief Secretary. According to Zhang Xueyan's "Into the Book", its editing style is "the first to follow the" Da Ming Hui Dian ",the second to take an examination of the calendar year regulations, and the second to check the books of this department". These are the most primitive and valuable materials. If we seek perfection, we may say that these materials are a little old. For example, the population of the provinces directly under the provincial government is mostly reported in Qin Long's six-year yellow book, but as far as we know, the nine-year Wanli period was also the year when the yellow book was made. It seems to be a pity that the number reported in the nine-year Wanli book has not been included in the Accounting Record. However, if we know that at that time, the yellow book was used to publishing newspapers (usually more than one year), and the Accounting Record was published in February of ten years, we can't criticize it any more. For another example, although the volumes of land tax mostly follow the old amount of six years of Wanli and before, the land tax in Fujian Province has been recorded since the Qing Dynasty in September of the eighth year of Wanli. This can also prove that the materials in the Accounting Record are extremely "recent". Because after the order of Wanli's national measurement came down, the first person who should be summoned was the Chief Secretary of Shandong Province, and it was in September of the ninth year of Wanli. 《