摘要
民间账簿中的货币记录释读一直是一个研究难点。以石仓文书为例,文章考察了清代当地银钱货币的种类和指称,揭示了货币命名背后的市场化逻辑。通过对比价格标识中苏州码与汉字的书写形式,我们认为价格书写体现了当地货币的实际使用方式及统一化渐进历程。而从货币职能入手对货币流通过程作动态还原,有助于我们深刻理解货币记账与实际行用的关系;综合地契分析,亦可展现乡村社会货币流通结构的历史变迁图景。会计史与货币史研究可借此相互推进。
The interpretation of currency records in private account books has always been a research difficulty.Taking the Shicang document as an example,this present article examines what the local silver and money currencies in Qing dynasty are called and referred to,and reveals the market-oriented currency naming logic behind it.By comparing the Suzhou code with the Chinese character writing in the price label,it is believed that the price writing reflects the actual use of the local currency and the gradual process of currency unification.The dynamic restoration of the currency circulation process from the perspective of the currency function is helpful for us to deeply understand the relationship between currency bookkeeping and actual usage;Comprehensive land contract analysis can also show the historical changes of the rural social currency circulation structure.The research of accounting history and currency history can advance each other accordingly.
作者
胡岳峰
蒋勤
HU Yue-feng;JIANG Qin(Department of History,School of Humanities and Social Science,East China Normal University,Shanghai,200241;Depart⁃ment of History,School of Humanities,Shanghai Jiao Tong University,Shanghai,200240,China)
出处
《原生态民族文化学刊》
CSSCI
2020年第4期77-89,共13页
Journal of Ethnic Culture
基金
国家社科基金一般项目“清代民间账簿中的物价与工价研究”(19BZS052)。
关键词
清代
民间账簿
货币记录释读
石仓
Qing Dynasty
private account books
transcription and interpretation of currency re⁃cords
Shicang
