敦煌会计文书的史料价值研究

敦煌会计文书中含有大量丰富的信息资料,不仅为会计研究,而且为经济、社会关系、契约制度、户籍制度、佛寺关系等研究领域提供了重要的历史资料参考和文献依据.敦煌会计文书重要的史料价值形成与唐五代时期发达的商业经济、繁荣的东西文化交流、寺院特殊的社会地位和高度发达的单式记账方法是分不开的,体现了科学与原始、历史与现实的融舍统一.

Research on Historical Value of Dunhuang Accounting Instruments

There is a lot of information in Dunhuang accounting instruments.They have provided important historical reference information and literature basis,not only for accounting research but also for research of economy,social relationship,contract household register system,buddhist temple and so on.There is great relationship between Dunhuang accounting instruments and the prosperous Tangwudai dynasty which had developed economy,the prosperous east-west cultural interaction,the special social statute of temples ...