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对于明代财政史的研究来说,《万历会计录》是一部非常重要的文献资料,作为迄今唯一留存于世的中国古代国家财政会计总册,其内容极为丰富,备载明朝户部掌控的国家财政的方方面面。然而,尽管这部文献的价值获得历史研究者的广泛认可,但迄今为止,利用《万历会计录》开展的研究成果却相当有限。正如中国社会科学院历史研究所万明研究员所分析的《万历会计录》这一文献部头大、数据多,内容极为庞杂,没有系统的整理,很难全面加以利用。也正因如此,由万明研究员和徐英
For the study of the financial history of the Ming Dynasty, “Wanli Accounting Records” is a very important documentary material, as the only surviving ancient Chinese national financial accounting book, its content is extremely rich, prepared by the ministry of the Ming Dynasty control All aspects of state finance. However, although the value of this document is widely recognized by historians, the research results to date using the Wanli Accounting Record have been rather limited. As the Wanli Accounting Record analyzed by Wan Ming, a researcher at the Institute of History and Social Sciences of the Chinese Academy of Social Sciences, there is a large amount of data and many complicated contents that are not systematically organized and difficult to fully utilize. Precisely because of this, by Wanming researcher and Xu Ying