Reseach For Bookkeeping Methods Of Accounting Document In Duhuang-Late Tang And Five Dynasties And The Early Song Period

At present the academic circle has achieved many results in Accountingdocumnets of Dunhuang, but still need further research. According to accountingmethod as entry point, this paper proposes new ideas in the foundation of the previousstudies. It divides five parts.The first part, introduction. Includes topic reasons, significance of research,academic research status of this topic.The ssecond part discusses accounting methods of document. There are the fourpillars and settlement method, the kinds of the four pillars, record format ofaccounting document.There are many achievements about the four pillars andsettlement method in the studies.This paper demonstrates the usage of the four pillarsand settlement method in Late Tang and five Dynasties and the early Song period bysumming up the previous studies.The third part is the audit method of document, including submited audit, siteaudit, inventory audit, reviewing audit and departure audit. In the early studies,theydiscussed the audit thought much.Thought is the response of the method.So this papercut directly from method, on the basis of previous studies, citing documents on auditmethod for the further research.The fourth part is the statistical method of document. It includes period index andpoint index of the statistical index method and statistical series analysis. PreviousDunhuang scholars studied accounting documents focused on accounting and auditingmethods.The author thinks that there should be the usage of the statistical method inDuhuang document. Accounting book of the statistical report appeared in Hanbamboo., the usage of the statistical methods in Tang Dynasty is more perfect andrich. As document for example, this paper gives preliminary summary on thestatistical methods of account document in Dunhuang.The last part discusses the usage of charge symbol in the accounting document.There are many charge symbols of the accounting document in Dunhuang. And in theprevious studies, they have summarized with different degrees. The author also findssome charge symbols by arranging the document,as summary "income","spending","balance".