| Zoumalou's bamboo slips recorded in Sun Quan Dongwu regime is the most prosperous period, it is a true and detailed record of the people's real life, economic relations, to study Dongwu political, economic, military, cultural, and taxes, domicile, judicial, system, etc. Officials provided a rare first-hand information. Three Kingdoms period of Wei, Shu and Wu unearthed documentation of the very few, Changsha zouma bamboo slips excavated floor can make up for lack of historical literature, but also to study the socio-economic problem Sunwu provided a wealth of information.In this paper, the Zoumalou's bamboo slips (Ⅰ? II ? III) for the original materials to the accounting system as the main clue, to Zoumalou's bamboo slips in the book to the collection of m classification, from Zoumalou's bamboo slips in accounting methods, books classification, accounting report , the accounting system as reflected in the political and economic situation Sunwu start for analysis.In the preamble, the main topics of this article are the significance of the results of previous studies, this article summed up the thinking of writing. At the same time obtain the reference value for this article provided a valuable reference.Part I: Zoumalou's Documents billing methods. First of all, set out to Zoumalou's bamboo slips are the basis of accounting - accounting in phases, accounting measurement. Zoumalou's bamboo slips in accounting in phases with the Qin and Han Dynasties different, apart from monthly, quarterly, have half a month during the breakdown of the situation for the period. Accounting measurement of both physical measurement also has monetary measurement. The main features of accounting books are unified billing format, the detailed accounting records, specific billing time, rigorous accounting oversight. The second will deal with Zoumalou's bamboo slips in the accounting documents of the format, divided into revenue account and expenditure account, the nuclear school accounts, statistical accounts. Finally, in order to meter access to billing records that make symbols in order to know Zoumalou's bamboo slips's accounting of the meaning of symbols. Part II: Zoumalou's Documents classification of books. Zoumalou's bamboo slips in the book meters from the balance sheet is divided into books and out into the meter-meter book. First of all, according to the type of meter is divided into limited xian meter, zu meter, shui meters, za meters, these meters in accordance with the different age statistics annual rent meter charts, easy to observe this period the economic situation of Wu. From the statistics found that people living in dire poverty Wu people, whether it is "being family" or "non-normal family" all bear the heavy taxes, without exception. Nevertheless, the implementation of tuntian or give Jiangnan economic prosperity has laid a solid foundation.Part III: Zoumalou Documents of accounting reports. Lee Jun-ming believes that the accounting reports at the time closer to today's report, can be divided into special reports and synthesis report. Zoumalou's bamboo slips in the accounting report is divided into books month, quarter of the books, year books, special reports. This set of scientific detail, but the relationship between each report also are becoming increasingly closer, its accounting method for accounting bookkeeping from a single-type transition to the double-bookkeeping played a catalytic role.Part IV: the accounting system as reflected in Sunwu political and economic conditions. Sum up the previous text, and through analysis of the accounting system, which reflects the implementation of Wu's tuntian not only solved the supply of rations, but also for the Dongwu regime set up a strong economy. |
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