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本文主要依据云梦秦简资料,辅以文献资料,论述了秦国仓廪的建置、管理系统、粮刍屯储、粮刍用途等问题。文章认为:秦国仓廪的大规模建置当开始于战国时;秦国仓廪分为中央太仓和地方县仓、乡仓三级;太仓与内史共同负责管辖地方仓廪;秦律对仓廪的粮刍收藏、颁发做出了严格规定≯秦国仓廪制度的完备为国家的各项财政支出提供了保障,这也是秦能并兼六国的原因之一。
This article is mainly based on the data of Yunmeng Qin and Han Dynasties, supplemented by literature data, discusses the construction of Qin Kurarayu, management system, grain and milk Chuen Chu, use of grain and milk and other issues. The article holds that: The large-scale establishment of Qin’s warehouse was started when the Warring States period; Qin warehouse was divided into central Taicang and local county warehouse, Country warehouse three; Taicang and internal history were jointly responsible for the jurisdiction of local warehouse; Ruminant collection, issued to make strict rules ≯ Qin warehouse system complete for the country’s various financial expenditures provided a guarantee, which is one of the reasons why Qin can and concurrently six countries.