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新郑郑韩故城出土战国牛肋骨墨书账簿考

发布时间:2018-08-22 12:15
【摘要】:1998年在河南新郑郑韩故城郑国祭祀遗址东南部,探方T642H2164灰坑内,发现一批战国墨书账簿。这些账簿以牛肋骨为载体,不但记录了出入库的物品位置编号、当事人、物名和数量,而且还记录了相关借贷事项与赋息。其虽属流水账性质,已较原始记量记录有了历史性的进步。此发现不仅填补了战国时代缺少诸侯国仓廪账簿的空白,也为研究中式簿记的发展,战国文字、韩国书法艺术、记事叙述风格、古汉语语法及我国会计史、度量衡史等研究提供了弥足珍贵的资料。
[Abstract]:In 1998, in the southeast of Zheng Guoshi site of Xinzheng Zhenghan, Henan Province, a number of books of ink books were found in the T642H2164 ash pit. These books, which are carried by cattle ribs, not only record the location number, party, name and quantity of the items in and out of the warehouse, but also record the relevant borrowing items and interest payments. Although it belongs to the nature of running accounts, it has made historical progress compared with the original recording. This discovery not only fills up the gap in the storehouse books of the warring States period, but also studies the development of Chinese bookkeeping, the warring States writing, Korean calligraphy art, the narrative style of chronicle, the grammar of ancient Chinese and the accounting history of our country. Studies such as the history of measurement and measurement provide valuable information.
【作者单位】: 河南省文物考古研究院;
【分类号】:K877

【共引文献】

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本文编号:2197073


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