论唐代手实、户籍、计帐三者的关系

发布时间：2018-07-02 21:29

本文选题：籍帐制度 + 手实　；参考：《中国经济史研究》2014年03期

【摘要】：敦煌吐鲁番出土的有关手实、户籍、计帐的实证资料较多,从唐代手实、户籍、计帐的实际编成过程入手,更容易厘清手实、户籍、计帐三者的关系,并弥补《新唐书·食货志》与《唐会要·籍帐》相关记叙的缺陷,澄清其讹误。唐代户籍与计帐都是自下而上逐级编制的。里正所责的民户手实是造户籍的主要依据,计帐不是造籍依据。《新唐书·食货志》说的"……为乡帐",就是指乡司将各里基于民户手实的户籍稿粘连在一起(或重新抄录一遍),而成为乡户籍稿的这种行为,而不是说于手实、户籍之外还有一种名为"乡帐"的簿籍。乡里计帐的数据来自这种乡里户籍稿。唐代州县计帐统计的只是当年各类户口的数据,配来年课役则是尚书户部度支司的事。《新唐书·食货志》记籍帐制度脱漏了里正责民户自通手实这一重要环节;说州县计帐"具来岁课役以报度支",也不对,应据新复原的《唐令·赋役令》校正。《唐会要·籍帐》记:"开元十八年十一月敕:诸户籍三年一造,起正月上旬,县司责手实、计帐,赴州依式勘造。"也有重大遗漏与讹误。
[Abstract]:There are more empirical data on hand, household registration and accounting unearthed in Turpan, Dunhuang. Starting with the actual compilation process of hand, household and accounting in the Tang Dynasty, it is easier to clarify the relationship among hand, household and accounting. It also makes up for the defects of the related records of the New Tang Book and the Book of Records of the Tang Dynasty and clarifies its errors. Tang household registration and accounting are compiled from the bottom-up level. Lizheng's responsibility for household registration is actually the main basis for household registration, accounting is not the basis of making registry. "for the township account", refers to the township department will each based on the household hand solid household registration manuscript together (or retranscribe), and become the rural household register this kind of behavior, not to say in the hand, there is also a kind of register called "rural account". The data for the rural accounts come from this draft of the rural household register. In the Tang Dynasty, the statistics of state and county accounts were only the data of all kinds of hukou in the current year, and the allocation of classes in the coming year was the matter of the family department of Shangshu. It is also wrong to say that the state and county plan accounts "have the coming year of class service to pay for payment," and should be corrected in accordance with the newly restored "Tang order of duty". "the Tang Dynasty will require a registry account" to be recorded: "in November 18 of the Yuan Dynasty, the household registration was made every three years, starting in the first ten days of the first day of the month, and the county department was responsible for it." Plan accounts, go to the state according to the type of prospecting. " There are also major omissions and errors.
【作者单位】：厦门大学历史系;
【分类号】：F812.9;K242;D691

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