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秦代 縣廷의 재정운용과 회계처리 : 里耶秦簡을 중심으로
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Type
Academic journal
Author
吳峻錫 (慶北大)
Journal
Historical Studies Of Ancient Medieval China Historical Studies of Ancient and Medieval China Vol.45 KCI Accredited Journals
Published
2017.8
Pages
85 - 134 (50page)

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秦代 縣廷의 재정운용과 회계처리 : 里耶秦簡을 중심으로
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本稿是以里耶秦簡資料的遷陵縣事例爲中心, 考察了秦代縣廷的代表性財政運營項目和在財政運營過程中的幾種特徵. 从以上情況看通過秦代的財政運營方式可以看出幾種特徵. 首先, 倉就是掌管着縣的穀物財政出納, 掌管城旦舂等事务的司空官从倉那里領取了穀物, 可以交給管轄的城旦舂等徒隸們. 在縣內官府中與倉一樣獨自運用穀物財政的官府就是田官和離鄕. 因此離鄕是與倉位置的都鄕間的距離比較遠, 所以能運用獨自的穀物倉庫. 因此田官擔當着屯田等公田[官田]的耕作業務, 所以能獨自搬出穀物倉庫的財政. 但是, 縣廷和倉官按照自己的計劃能運用在離鄕穀物倉庫裏的糧食和在縣倉庫的穀物財政. 第二, 除了縣的穀物財政以, 貨幣財政及其他實物財政收支在少內負責. 特别是, 少內還主管了利用貨幣財政購買的物品或者换算貨幣財政的各種器具. 另外, 與穀物財政不同, 各個離鄕官不能運用獨立的貨幣財政, 縣少內運用了縣內所有的貨幣財政. 第三, 在里耶秦簡裏的遷陵縣是人戶200戶的小縣, 爲了縣官的運營, 把大部分的穀物財政和貨幣財政都是從外部供給的. 郡爲縣的上級行政機構, 通過從縣報告的文書和帳簿掌握了管轄的各屬縣的財政情況, 并通過命令的下達以便達成各個屬縣的財政均衡. 第四, 因各種原因, 縣和縣之間形成了貨幣財政及穀物財政的債券債務關係. 縣在與其他縣的債券債務關係發生時, 債券機構通過發行“校券”, 證明了債務的發生事實. 債務機構通過發行“債券”, 保證債務的償還. 此外, 每個縣和縣之間的債務額都要包括在同一年份的會計帳簿上, 因此, 爲了調整會計帳簿的收支項目, 縣和縣之間的行政文書往來頻繁. 由此可以看出, 當時的地方財政行政的基准機構是“縣”, “郡”擔當了通過掌握文書和帳簿管轄各屬縣的財政調節業務.
#이야진간 #진대 #현정 #재정 #회계 #里耶秦簡 #秦代 #縣廷 #財政 #會計 #Li-ye bamboo slips of Qin period #Qin dynasty #Provincial office #Public finance #Account

Contents

Ⅰ . 머리말
Ⅱ . 秦代 縣廷의 재정 지출
Ⅲ . 秦代 縣廷의 회계처리
Ⅳ . 맺음말
참고문헌
〈中文摘要〉

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