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研究魏晋南北朝时期财计官制的演变,对我们深入理解隋唐官厅会计对秦汉官厅会计的传承与发展,有着不可或缺的重要意义。而不同民族和文化的大融合又是这一时期主旋律,因此,要深入了解魏晋南北朝时期财计官制的演化及其历史意义,就必须立足于不同民族与文化融合的视角以历史发展的脉络来探讨。文章以最具有代表性的第一个少数民族政权北魏王朝为例,分析了其政治文化背景、财政赋税制度以及财计官制的历史演进情况,并尝试从民族和文化融合的角度探讨少数民族政权在传承与发展秦汉财计官制的历史作为及内在规律。
The study of the evolution of the treasury charter system during the Wei, Jin and Southern and Northern Dynasties has an indispensable and important significance for us to understand deeply the inheritance and development of accounting in the Qin and Han dynasties and courthouses. However, the great fusion of different nationalities and cultures is the main theme of this period. Therefore, in order to gain an in-depth understanding of the evolution of the treasury charter system during the Wei, Jin and Southern and Northern Dynasties and its historical significance, we must base ourselves on the fusion of different nationalities and cultures with the context of historical development To explore. Taking the Northern Wei dynasty, the most representative minority power, as an example, this article analyzes the political and cultural background, the fiscal tax system and the historical evolution of fiscal official system. At the same time, this article tries to discuss the ethnic minority regime from the perspective of ethnic and cultural integration Inheritance and Development of Qin and Han Finance and Accounting System as the Historical and Internal Rules.