明代《万历会计录》整理与研究（二）

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明代《万历会计录》整理与研究（二）

COLLATION AND RESEARCH ON ACCOUNTING RECORDS OF WANLI IN THE MING DYNASTY

作者：

万明徐英凯

关键词：

经济史中国明代

出版日期：2015-11-01

ISBN：978-7-5161-6595-9

页数：476

点击量：17

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内容简介

《万历会计录》共43卷，约百万字，超过4.5万个数据，是一部明代户部财政大型数据文献，是张居正改革攻坚阶段直接产物，也是迄今存留于世的中国古代唯一一部国家财政会计总册。本书是对《万历会计录》的首次系统整理与研究，由史学与数学学者合作十余年完成。全书首为绪论，下分三篇。主要采用了统计列表的形式，共编制表555个，图28个。第一篇整理篇全面系统整理了《万历会计录》的数据；第二篇统计篇将全部数据进行了比较、归类等统计分析；第三篇研究篇分为十章，以白银作为统一的计量标准，将原书中财政收支数据全部货币化，对全国财政状况进行统计分析；应用数理统计多元分析中的系统聚类分析模型，补充了原书全部阙失的卷六山东田赋数据,复原了16世纪末明代财政全貌,包括财政总量、结构与货币化比例，并有部分个案研究。研究结论是明代财政体系从以实物与力役为主向以白银货币为主全面转型，标志着中国传统赋役国家向近代賦税国家转型。

The Wanli Accounting Record (万历会计录), with 43 volumes, about one million words and more than 45,000 data, is a large-scale data document on the finances of the Ministry of Revenue of the Ming Dynasty, a direct product of Zhang Juzheng's reforms at the attacking stage, and the only general book of the state's finances and accounting in ancient China that has survived to this day.This book is the first systematic collation and study of the Wanli Accounting Record, completed by a collaboration of historians and mathematical scholars over ten years.The book begins with an introduction and is divided into three chapters.Mainly in the form of statistical lists, a total of 555 tables and 28 charts.The first finishing chapter comprehensively and systematically collated the data of "Wanli Accounting Record"; the second statistical chapter will be all the data for comparison, classification and other statistical analyses; the third research chapter is divided into ten chapters, silver as a unified standard of measurement, the original book of financial revenue and expenditure data all monetised, statistical analysis of the national financial situation; the application of mathematical and statistical multivariate analysis in the systematic cluster analysis model, supplemented by the original bookApplying the systematic cluster analysis model in mathematical statistics multivariate analysis, supplementing the original book with all the missing data of Volume 6 Shandong field tax, restoring the full picture of Ming Dynasty finance at the end of the 16th century, including the total amount of finance, its structure and monetisation ratio, and some case studies.The conclusion of the study is that the Ming financial system was in full transition from being based on physical objects and servitude to being based on silver and money, marking the transition from a traditional Chinese servitude state to a modern tax-enabling state.