The Late Tang And Five Dynasties And Early Song Dynasty In Dunhuang Monasteries Property

The Economical documents of Dunhuang temples are the foundation of the studies of the Dunhuang temple economy. From the attribute of the documents, they can be divided into more than 20 kinds, such as official documents, calendar, contract ,agreement and so on. That the signs such as footnotes , signs, hook are applied commonly showed that the document technology had been mature at that time. The monk officials and duty personnel such as Dusengtong, Zhisui and abbot are all the property administrative personnels. There are more than 10 kinds of the property management structures in Dunhuang Buddhism, such as Chensi, Xingxiangsi and Gongdesi and so on. Calculation and inspection were two important ways of the property management in the Dunhuang temples at that time. These two ways have manifested the modern accountant's internal thought to a certain extent. The property management of Dunhuang temples manifested account thoughts, such as four columns to settle accounts, formatting of the account documents, multiple keeps account and so on. It also manifested audit thoughts such as audit when leaving a post could with taking office, the delivery audit with local audit, the ordinary monks audit with the monk officials audit. In Dunhuang temples, the ordinary monks participate in the economical management. The monk officials and the deacon monks formed the property management groups to manage the property together. The appointment and degradation of the monk officials must be passed through the monk's agreement. The monks and adhere stratum in the temple may appeal the monk officials to their own economic interest. All these are democratic manifesting in the temple property management. The reasons that formed the democratic characteristic include these: Buddhism doctrine contains the democratized thoughts, economic activities become main points of the monk officials' daily business, the Buddhism Group in Dunhuang is a whole ,and it needed to carry on the democratized management. The property management in Dunhuang temples also had malpractice. The property management condition in Dunhuang temples showed that temple economy in Dunhuang was developed, and the secularization of Chinese Buddhism had been formed during Tang and Song Dynasties. This is the manifestation of the transform in Buddhism domain during Tang and Song Dynasties.