Financial History of a Village in Northern Hebei from Local Documentation——A Survey Centered on"Off-the-Book Accounts"from 1977 to 1984
The"off-the-books accounts"also known as"small accounts"in Susi Village,North Hebei Province,which generated in the period of 1977 to 1984,and be reserved completely.It was such a kind of accounts that included entertainment expenses that could not be recorded in the official accounts,as well as some incomes and expenditures that should have been included in the production brigade's official accounts which also called"big accounts",such as the sale of timber,the purchase of recreational goods,and various labor costs.It was aimed at facilitating the village collective affairs to coordinate,simplify the bookkeeping process,and avoid certain taxes.Such material was common in that rural society,but few parts of them could not be reserved systematically and entirely.With reference to the composition of the"big accounts",the connotation and the reasons of the generation of"small accounts"would be presented in this article,the actual situation of rural collective financial management before and after the reform and opening up could be seen accordingly by individual case.This will not only help to understand the issue of"two sets of books"in the governance of grassroots society during the planned economy era,but also helps to deepen the research on the economic history of the PRC and even the history of rural reform from the perspective of daily life.
Local DocumentationOff-the-Book AccountsAgricultural CollectivizationProduction Brigade
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