A Study Of The Counting System In Han Dynasty From Unearthed Documents

The Han Dynasty was a period of formalization and maturity of Shangji system.Under the system,local administrative organs of counties and townships collect,count and sort out data related to society,economy,administration and military,and make books to report statistical data and accept audit and verification.Meanwhile,officials or organizations playing the role of discipline inspection and supervision,such as the governor and the mail,the governor and the imperial historian,are set up to supervise and patrol all officials.In the above calculation process,accounting and auditing methods were used to make and verify the books,which played the role of administrative management and discipline inspection and supervision,and basically reflected the development and improvement of the national governance system and governance ability of the Han Dynasty.The Shangji system originated in the Eastern Zhou Dynasty,developed in the Zhou and Qin Dynasties,and was gradually systematized and institutionalized in the Han Dynasty.The state promulgated and implemented the Shangji Law.Since the Eastern Han Dynasty has been reduced to Wei and Jin Dynasties,the stratagems gradually become a mere formality.There are few records of the above-mentioned content and process in the handed down literature,while the unearthed literatures provide new materials for the study of this system.Recently,township,county,province three administrative units on the books have been found.In addition,there are several inscriptions on the Han Dynasty’s dedicated officials.In the township books,the most abundant slips are unearthed from the Han Tomb No.10 of Fenghuang Mountain in Jiangling,and the Household Register of Xixiang in the Second Year of the Pine and Cypress Han Tomb in Jingzhou,reflecting the statistics of the rural household registration in the Han Dynasty.Among the excavated county-level bookkeeping books,the Yuanling Hou Book and the bookkeeping Book for the second year of Yuan Shou in Tangyi of Han Dynasty,Tianchang Han Bamboo Slips "Household Registration Book" and "Accounting Book",and some slips unearthed around Wuyi Square in Changsha all reflect the contents of the county bookkeeping in Han Dynasty.At the province level,Yin Wan Han Slips are the most complete.The unearthed slips include the Book of Collections and the arrangement of officials.Jingzhou pine and cypress Han Bamboo has "Nanjun Xinfu Book" "Nanjun Old-free book" "Nanjun disability Book" "Nanjun Kou Suan book" "Nanjun Corvee book".A book titled "How many records are registered by county in Lelang County for the fourth year of the Chu Yuan Year" was also unearthed in Zhenbai cave in North Korea.In the Han Dynasty,the chief officials of the township level were Xiang Youzhi or Xiang Sefu.The "Xiang Zuo" assisted the "Xiang Youzhi" or "Xiang Sefu",and the "Li dian" or "Li Zheng" took charge of the internal affairs and submitted them to the "Xiang Youzhi" or "Xiang Sefu".The main content of the township is tax and account two.The levies were collected by "Lidian" or "Lizheng" groups.Each collection was recorded.The collected taxes and the records were handed over to "Xiang Youzhi" or "Xiang Sefu".Registered permanent residence was first need people to "occupy",people take the initiative to the township government self-report and establish household registration.Taxation and "self-occupation" belong to the day-to-day administrative work of the township.In August each year,we will carry out the work of "comparing the cases and households with the people","calculating the people" and "initially calculating the taxes".The household registration should be verified when the case is compared with the people,and those who fail to truthfully report their household registration for three consecutive years will be punished.At the same time,a "count of people," i.e.the number of persons bearing the burden of corvee labor,was to be counted to provide the basis for the preparation of the following year’s tax and corvee labor plan.Copies of the records should be submitted to the county court for the county government to compile relevant records and evaluate the work of the township officials.The county-level plan is coordinated by the county chief,lieutenant and other chief officials,and the history is responsible for the specific implementation.In the Eastern Han Dynasty,special officials were in charge.The county is divided into two parts,one is the county departments,the other is to accept the township.There are many things to be counted in a county.Firstly,it includes the number of townships and household accounts,including the number of Xinfu,Mianlao,Wan Lao,people who are exempt from old age and the number of different titles.Secondly,it also includes the number of roads,the number of envoys,the number of taxes,the number of officials,the number of weapons,special groups,materials and products,and fields.County to county time calculation personnel should first stay in the county mansion,and then carry out county-by-county calculation and listening.County officials would also gather together to hold a common listening meeting.County supervisors are also expected to participate in major ceremonies or ceremonies held by the county.The sheriff and all kinds of officials are required to go to the county to answer questions at any time.Counting book,"counting objects" also need to be carried to the county.County accounts are also divided into departments and county accounts.In the Western Han Dynasty,the county magistrate,lieutenant and other officials coordinated the county magistrate and were specifically responsible for various affairs.In the Eastern Han Dynasty,the chancellor no longer went to the center to participate in Shangji.On the basis of the calculation of each county,the county should sort out the used books,which involve the statistics of Xin Fu,exemption from old age,Wan Lao age and the total number of household registration.At the same time,the number of officials appointed by the county and the county should also be reported.County statistics of "big male","big female","higher soldier" and "higher number" are closely related to tax corvee labor,which involves ancient state governance.The county went to the central government to accept the audit and assessment of the prime minister,the official of the imperial history,and sometimes the emperor would also come to accept the plan in person.The system played a great role in the governance of the Han Dynasty.Higher administrative units may,through the upper books of lower units,obtain in time the information of tax corvee labor,etc.,and on this basis work out the plan for taxation and corvee labor of the next year.In addition,it also plays an important role in the examination of course officials and the election of outstanding talents.It not only improved the level of grassroots governance in the Han Dynasty,but also improved the capacity of national governance.However,at the turn of the Han Dynasty,the supervision and supervision system was relaxed,and the imperial historian gradually evolved into a state animal husbandry and became a local separatist force.In addition,in the middle and late Eastern Han Dynasty,the powerful power emerged and land annexation intensified,leading to frequent falsifications,and the role of the above scheme was not as good as before.