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