The Research On Submitting Expense Accounts Of Warehouse Gran In GanSu Province In GuangXu

The system of submitting expense accounts, an important part of the financial system in the Qing Dynasty, played a very important role in defending integral financial system from local to central authorities. It was an effective tool for the central government to control and supervise local wealth power. And submitting volume was important proof to show the implement of the regulations submitting expense accounts to the court.In 1997, the Archives of Gansu Province published the Submitting expense accounts volume about warehouse grain , the first volume from historical data complication of Qing Dynasty in Gansu. This book, refracts widely and has great research value and historic value, involving six divisions including Gansu BuZhengSi, Qinzhou Zhili Zhou etc, both in the 18th year of Guangxu era (1892) and in the 20th year of Guangxu era(1894). According to this book, this paper will analyze Submitting Volume's content ,form, order, examination, etc, and give a detail discussion about the practical motivation of the submitting expense accounts to the court.This article begins with a description of the system of submitting expense accounts and summarize the development process and trace its historical origin of the system of submitting expense accounts.In the second chapter, we'll analyze the Submitting Volume, mainly about its organization and connection.And in the third chapter, we'll specificly discuss the gravitation in locality according to submitting expense accounts volume about warehouse grain. First, give this book a brief introduction; then, particularly analyze its content; for this book although limited in"warehouse grain", it refracts widely, so finally ,discuss three important problems displayed from this book, including submitting extend time limit; military expenditures; Lama's clothing and grain ration.