明代《万历会计录》整理与研究(二)
COLLATION AND RESEARCH ON ACCOUNTING RECORDS OF WANLI IN THE MING DYNASTY
ISBN:978-7-5161-6595-9
出版日期:2015-11
页数:476
字数:4018.0千字
点击量:10041次
定价:199.00元
图书简介
《万历会计录》共43卷,约百万字,超过4.5万个数据,是一部明代户部财政大型数据文献,是张居正改革攻坚阶段直接产物,也是迄今存留于世的中国古代唯一一部国家财政会计总册。本书是对《万历会计录》的首次系统整理与研究,由史学与数学学者合作十余年完成。全书首为绪论,下分三篇。主要采用了统计列表的形式,共编制表555个,图28个。第一篇整理篇全面系统整理了《万历会计录》的数据;第二篇统计篇将全部数据进行了比较、归类等统计分析;第三篇研究篇分为十章,以白银作为统一的计量标准,将原书中财政收支数据全部货币化,对全国财政状况进行统计分析;应用数理统计多元分析中的系统聚类分析模型,补充了原书全部阙失的卷六山东田赋数据,复原了16世纪末明代财政全貌,包括财政总量、结构与货币化比例,并有部分个案研究。研究结论是明代财政体系从以实物与力役为主向以白银货币为主全面转型,标志着中国传统赋役国家向近代賦税国家转型。
With a total of 43 volumes, about one million words and more than 45,000 data, the Wanli Accounting Record is a large-scale financial data document of the Ming Dynasty, a direct product of Zhang Juzheng's reform and the only national financial accounting book in ancient China. This book is the first systematic collation and research of the Wanli Accounting Record, which has been completed by historians and mathematicians for more than ten years. The book begins with an introduction and is divided into three parts. Mainly in the form of statistical tables, a total of 555 tables and 28 figures were compiled. The first collation article comprehensively and systematically sorted out the data of the "Wanli Accounting Record"; The second statistical part compares and classifies all the data; The third research article is divided into ten chapters, using silver as a unified measurement standard, monetizing all the fiscal revenue and expenditure data in the original book, and conducting statistical analysis of the national financial situation; The systematic clustering analysis model in mathematical statistical multivariate analysis is applied to supplement all the lost data of Volume 6 Shandong Tian Fu in the original book, and restores the overall financial picture of the Ming Dynasty at the end of the 16th century, including the total fiscal volume, structure and monetization ratio, and some case studies. The conclusion is that the fiscal system in the Ming Dynasty has changed from mainly physical and forced labor to mainly silver currency, marking the transformation of China's traditional forced country to a modern tax-giving country.(AI翻译)
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