论文部分内容阅读
会计录是记载国家财政收支状况的专书,唐代有《平赋书》、《国计录》,性质与此相同。会计录作为书名,始于宋代,《宋史·艺文志》收有反映四赋情况的《皇祐会计录》六卷、《庆历会计录》二卷。《万历会计录》是现存历代会计录中最完整的一部,对于研究明代的社会经济史及明代中后期的田赋制度改革均有重要的史料价值。
Accounting records is recorded in the state fiscal books, Tang Dynasty, “Ping Fu Shu”, “national records”, the nature of this same. Accounting records as the title, began in the Song Dynasty, “History of Song Yi Wen Zhi” has reflected the situation of the four bonus “Huang You Accounting Records” six volumes, “Qingli Accounting Records” two volumes. The “Wanli Accounting Record” is the most complete one in the existing records of the past dynasties. It has important historical value for studying the social and economic history of the Ming Dynasty and the reform of the land tax system in the mid and late Ming Dynasty.