中国正史重政治而轻财经,因此,在正史里很难找到有详细记录的财政资料。而在一些杂记里,我们不但能发现一些具体资料,而且随意而成的杂记所记录的内容往往会比正史真实,其中明代北京宛平知县沈榜所著的《宛署杂记》就是其中范例。沈榜是个有心人,在万历十八年(1590)任宛平知县期间留心政务,利用县衙中的第一手资料,编纂了一 Due to its emphasis on politics and light finance, it is very hard to find a detailed record of financial information in the history of China. In some diaries, not only can we find some specific materials, but we also find that random diary entries tend to be more accurate than those of genuine history. Among them, the “Wan-shu diary” by Wanping magistrate in Beijing in the Ming Dynasty is an example. Shen Bang was a kind-hearted person. During Wanli’s eighteen years (1590) as governor of Wanping prefect, he took note of the first-hand information of the county government and compiled one