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一引言《万历会计录》(以下简称《会计录》)~①系由明朝户部编纂的大型财政数据文献,共四十三卷(现存四十二卷),约百万字,是迄今留存于世的中国古代官方编纂的唯一一部大型国家财政总册,弥足珍贵。这部明代财政会计总册对于研究明代财政史、经济史具有重要的史料价值,更重要的是,《会计录》是在张居正改革背景下产生的,是张居正改革的直接产物,也是张居正改革的重要组成部分。中国国家图书馆藏《万历会计录》封面,见有“卷之一目录:旧额、见额、岁入、岁出,十三司分理”;下有墨笔书写:“《会计录》四十三卷全,少六卷山东布政使司田赋”。根据统计,
I. INTRODUCTION The Wanli Accounting Record (hereinafter referred to as the “Accounting Record”) is a large-scale financial data document compiled by the Minzu Department of the Ming Dynasty. A total of 43 volumes (forty-two existing volumes) The only large national treasury that survived the ancient Chinese official compilation was of great value. This Ming Dynasty Financial Accounting Handbook has important historical value for studying the financial history and economic history of the Ming Dynasty. More importantly, the “Accounting Record” was born under the background of Zhang Juzheng’s reform and is the direct product of Zhang Juzheng’s reform and the reform of Zhang Juzheng An important part of. The National Library of China holds the cover of “Wanli Accounting Record” and has one of the volumes “Volume One: Amount, Amount, Annual Income, Thirteen Division Divisions”; “Forty-three volumes of all, less than six volumes Shandong Bureau Chief Tian Fu ”. According to the statistics,