Research On Dun Huang Temple Property Management From Five To Ten Century

Dun Huang temple economy documents has recorded the social and economic lifeof Dun Huang temple from five to ten century,including enormous books records, thisuseful historical information provides a valuable basis for further study to understandthe property management institution from five to ten century. It showed that thecontent of property management in temple mainly included permanent propertymanagement, temple income and expenditure management, and the incomes includeusury, real estate, religious activities income, the expenditures include daily livingexpenses, secularization of the economic costs. The temple set a series of propertymanagement agencies and the corresponding property management personnel,including10management institutions such as Qin office, Xing Xiang office, Gong Deoffice and management personals as Du Sengtong, Lord, accountant. Two specificmanagement way, which included count and check, were taken to manage templeclosely and effectively. Dun Huang temple reflects the thoughts of internal controlsystem to a certain degree, such as executing "pay-as-you-go" budget control principlein property audit and budget control; the temple monks directly involved in theappointment or removal of property management staff, and implemented regularrotation among them, set reasonable property management agencies and cleared theirrights and responsibilities to achieve the organizational structure of control; throughsetting reasonable books,carrying out accounting settlement regularly and submittingsettlement reports to achieve accounting calculation control. Although there is no clearsystem file to be enforced, internal control is often reflected in property managementactivities in the temple. Through the analysis, the paper argues that the propertymanagement of Dun Huang temple has characteristics of democracy and religion,reflecting the collective management and religious consciousness penetration,However, due to the limitations of historical development, its management is relativelysimple, the quality of the financial management personnel are generally not so high..The research on Dun Huang temple property management from five to ten centurywere not only of great benefit to understand the situation of management property andtemple economy in Dun Huang temple, but also provided great reference on improvingthe level of property management of China’s religious temple nonprofit, with positivepractical significance. Combination of the characteristics and development of the temple during property management, the paper argues that our country shouldstrengthen the property management of temple, establish a sound system of democraticmanagement and accounting internal control system, standard property registrationsystem and keep the social public benefits.