摘要
郑韩故城出土的墨书牛肋骨,所记内容为物品的名称及数量,还有物品纳入、支出、借贷和贷赋,时代为战国中期后段,性质属韩国的官方会计档案。此发现填补了我国缺少战国时期会计档案实物的空白,而且这种以骨为载体的先秦档案,对研究战国时期的档案、经济、文字等提供了珍贵的实物资料,具有十分重要的学术价值。
The ink-written accounts have been excavated in Zheng and Han states city-site. These official accounting archives were kept on beef-ribs in the Warring States Period of Han state, which recorded names and quantity of goods, relative loans and interests. The discovery fills in the blanks of accounting records in the Warring States Period. And the archives of the early Qin period kept on bone with important academic value, which can provide physical information on researching the history of archives, the economy and the writings of the Warring States Period.
出处
《档案管理》
北大核心
2015年第4期34-36,共3页
Archives Management
基金
2013年国家社科基金重大项目"商周金文字词集注与释译"的阶段性成果
项目编号:13&ZD130
关键词
战国
会计档案
学术价值
The Warring States Period
Accounting archives
Academic value
