四柱清册档案中的蒙旗经济与管理——以归化城土默特为例

发布时间：2018-04-15 08:23

本文选题：四柱清册 + 蒙旗　；参考：《财经理论研究》2016年06期

【摘要】：四柱清册是中国古代重要的会计结算方法,清代地方政府及其有关部门按"四柱"格式会计记账,以此达到朝廷对各地财政收支预决算实行有效监控。纵观清代蒙古地区财政记录,惟见归化城土默特自始至终使用着四柱格式。本文通过清代归化城副都统衙门满文、汉文四柱清册档案,了解清代四柱清册会计记账资料来源、记账方式、记账类型及记账文种,四柱清册报送程序。透过四柱清册对本地区农牧工商多元化经济结构,经济管理的独特性等基本情况进行分析的同时,了解札萨克旗与内属旗经济管理的异同以及归化城土默特经济社会发展演变的基本脉络。
[Abstract]:The four-column inventory is an important accounting method in ancient China. In Qing Dynasty, local governments and their related departments kept accounts according to the format of "four columns", so that the imperial court could effectively monitor and control the final accounts of fiscal revenue and expenditure in various places.Throughout the financial records of Mongolia in the Qing Dynasty, however, Tumert, the city of Naturalization, used the four-column format from beginning to end.This article through the Qing Dynasty naturalized city vice capital unifies the Yamen Manchu, the Han Chinese four column inventory file, understands the Qing Dynasty four column inventory accounting record data source, the bookkeeping way, the accounting type and the bookkeeping type, the four column inventory submission procedure.At the same time, through the four-column inventory, we analyzed the basic situation of the diversified economic structure of agriculture, animal husbandry, industry and commerce, the uniqueness of economic management, and so on.To understand the similarities and differences between the Zasak Banner and the Internal Banner, and the basic context of the economic and social development and evolution of the naturalized city of Tumert.
【作者单位】：内蒙古财经大学马克思主义学院;
【分类号】：F129

【相似文献】