The Change of Shangji System in Ancient China from the Wooden Slips Bookkeeping
Due to the lack of historical materials,the research materials of Shangji system mainly come from literature.This paper studies the changes of Shangji system from the Qin and Han Dynasties to The Three Kingdoms and Jin Dynasties based on the unearthed wooden slips and account books.The study found that the form of the document has been continuously en-riched,and the content and time of the document have changed.The reason for these changes is the shift of the focus of feudal state governance in agrarian society.This paper provides new his-torical evidence for revealing the development process and reasons of Shangji system.
wooden slips bookkeepingShangji systemaccounting history
万方数据
维普
