夏代会计的存在及表现研究
发布时间：2018-12-11 23:36
【摘要】：夏代是我国古代早期文明兴起与起源时期。现存的传世文献支持的信史只能推到西周，有关之前的历史年代都是模糊不清的。近年来，国家开展的夏商周断代工程为夏商西周三朝构建了具有科学依据的年代框架，也为探索中国早期文明的发展奠定了基础。夏商周断代工程对河南龙山文化、偃师二里头文化以及偃师商城等考古遗址的发掘与分期研究，得出河南龙山文化晚期属于早期夏文化，二里头文化的主体为夏文化等结论，从理论上证明了夏代的存在。会计作为文明社会的职能机构，早期文明的发展进程必然对其产生重大影响。因此，研究夏代会计需以分析其所在历史时期的社会经济背景为前提。 本文结合考古学与夏商周断代工程的最新成果，着重考察文明社会早期的会计环境，，主要从夏代经济类“书契”与官厅会计两个方面来研究夏代会计的存在及表现特征。夏代经济类“书契”是由文字、数码以及实物计量单位等要素构成的一种为社会所公认的通用记录方法。十进制、干支法等计数方法是夏商时普遍使用的计数方法；二里头遗址发掘出带有刻划符号的陶器，部分刻划符号与甲骨文的某些简单记数符号相似，而另一部分符号则应属于文字；古文献记载以及二里头遗址中“标准量器”的出现为夏代实物计量单位的应用提供了理论与物质基础；早期国家的出现和政治经济集权系统的建立，是夏代官厅会计及官厅会计组织产生的前提。同时，夏的“贡赋”制度又进一步影响了官厅会计核算对象，而对“贡赋”的考核则要求上下级财政报告体制的建设与完善。夏代是我国官厅会计产生的重要时期，且官厅会计的根本目标为保障国家对经济的控制权从而维持政权的稳固。
[Abstract]:Xia Dynasty was the rise and origin of early civilization in ancient China. The historical history supported by the existing literature can only be pushed to the Western Zhou Dynasty. In recent years, the country carried out the Xia, Shang and Zhou dynasties to build a scientific framework for the three dynasties, but also for the exploration of the development of China's early civilization laid a foundation. Excavating and staging archaeological sites such as Henan Longshan culture, Yanshi Erlitou culture and Yanshi Shangcheng in the period of Xia, Shang and Zhou dynasties, it is concluded that the late stage of Henan Longshan culture belongs to the early summer culture, and the main body of Erlitou culture is Xia culture. The existence of Xia Dynasty was proved theoretically. As the functional organization of civilized society, the development process of early civilization must have a great influence on it. Therefore, the study of Xia accounting needs to analyze the social and economic background of its historical period. Combined with the latest achievements of archaeology and the period of Xia, Shang and Zhou dynasties, this paper focuses on the accounting environment of the early civilized society, and mainly studies the existence and performance characteristics of the accounting of Xia Dynasty from the two aspects of economic contract of Xia Dynasty and Guanghuang accounting. The economic contract of Xia Dynasty is a generally accepted method of recording, which is composed of characters, digital and physical units of measurement and so on. Decimal, dry branch method and other counting methods are generally used in the summer and Shang counting method; At Erlitou site, pottery with engraved symbols was excavated. Some of the engraved symbols were similar to some simple notation symbols of oracle bone inscriptions, while the other ones should belong to characters. The ancient literature records and the appearance of "standard gauge" in Erlitou site provided the theoretical and material basis for the application of physical measurement units in Xia Dynasty. The appearance of the early country and the establishment of the political and economic centralization system were the premise of the accounting and accounting organization of the official hall in the Xia Dynasty. At the same time, Xia's "Gong Fu" system has further affected the accounting object of the official hall, and the examination of "Gong Fu" requires the construction and perfection of the upper and lower financial reporting system. Xia Dynasty is an important period for the emergence of official hall accounting in China, and the fundamental goal of official hall accounting is to ensure the state control over the economy and thus maintain the stability of political power.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F230
本文编号：2373438
[Abstract]:Xia Dynasty was the rise and origin of early civilization in ancient China. The historical history supported by the existing literature can only be pushed to the Western Zhou Dynasty. In recent years, the country carried out the Xia, Shang and Zhou dynasties to build a scientific framework for the three dynasties, but also for the exploration of the development of China's early civilization laid a foundation. Excavating and staging archaeological sites such as Henan Longshan culture, Yanshi Erlitou culture and Yanshi Shangcheng in the period of Xia, Shang and Zhou dynasties, it is concluded that the late stage of Henan Longshan culture belongs to the early summer culture, and the main body of Erlitou culture is Xia culture. The existence of Xia Dynasty was proved theoretically. As the functional organization of civilized society, the development process of early civilization must have a great influence on it. Therefore, the study of Xia accounting needs to analyze the social and economic background of its historical period. Combined with the latest achievements of archaeology and the period of Xia, Shang and Zhou dynasties, this paper focuses on the accounting environment of the early civilized society, and mainly studies the existence and performance characteristics of the accounting of Xia Dynasty from the two aspects of economic contract of Xia Dynasty and Guanghuang accounting. The economic contract of Xia Dynasty is a generally accepted method of recording, which is composed of characters, digital and physical units of measurement and so on. Decimal, dry branch method and other counting methods are generally used in the summer and Shang counting method; At Erlitou site, pottery with engraved symbols was excavated. Some of the engraved symbols were similar to some simple notation symbols of oracle bone inscriptions, while the other ones should belong to characters. The ancient literature records and the appearance of "standard gauge" in Erlitou site provided the theoretical and material basis for the application of physical measurement units in Xia Dynasty. The appearance of the early country and the establishment of the political and economic centralization system were the premise of the accounting and accounting organization of the official hall in the Xia Dynasty. At the same time, Xia's "Gong Fu" system has further affected the accounting object of the official hall, and the examination of "Gong Fu" requires the construction and perfection of the upper and lower financial reporting system. Xia Dynasty is an important period for the emergence of official hall accounting in China, and the fundamental goal of official hall accounting is to ensure the state control over the economy and thus maintain the stability of political power.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F230
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