摘要
简牍所见秦汉国有财物管理注重制度建设,在《仓律》《金布律》《传食律》《内史杂》《工律》《关市律》等简牍秦汉法律文献和文书中,依法规定了一系列的国有财物管理制度。依法规定了对国有财物的出入账目事项和保管情况造籍登记制度,用适当的方式归类整理和核算,制作账簿,形成会计报告,以日、月、季、年的时间和以县令长—郡守二千石—丞相(相国)、御史或内史的行政次序逐级申报,接受上级的检查和监督。依法规定了国有财物征收、给付等方面的标准,实行定额管理制度,为国有财物管理提供法律凭证。依法规定了对国有财物收支进行审查核验制度,采用"校""效""拘校"的方法,核实审查账簿,清点核验库存物资,监督国有财物的管理工作。依法规定了对国有财物管理中贪污浪费、保管和使用不善等的责任追究制度,严惩从中央到地方各级政府的官吏假公济私、化公为私,盗窃国有财产及公共财物的行为,形成了一套较为严密的收支和保存、监督的国有财物管理制度。用制度督促官员尽其职责,合理利用物资和资金,保护国有财产和公共财物的安全,正确处理国家、机关与个人利益的关系,既不铺张浪费,又保证行政工作的顺利进行,为行政管理提供了物质保障,维护秦汉国家机器运营的经济基础。
According to bamboo slips, the administration of the state-owned properties in Qin and Han dynasties paid attention to system construction. In some Qin-han legal documents such as Cang Lv Law, Bu Lv Law, Nei Shi Za Law, Gong Lv Law and Guan Shi Lv Law, there were series of rules and regulations about the state-owned properties administration. It stipulated registered system of the expense and income and keeping of the state-owned properties, classified, arranged and adjusted with proper methods and account books, gradually reported from county magistrate to mayor to prime minister and to the censor in the time of days, months, seasons, or years. It stipulated the state-owned properties＇ levy and delivery standards and quota administrative system to offer a legal evidence of the administration. It stipulated the examination and verification system of state- owned prosperities, adapting the methods of ＂jiao＂, ＂xiao＂ and ＂ju jiao＂ to verify and examine account books, check the keeping materials and supervise the administration. It stipulated the duty charging system about the corruption and waste, keeping and misuse of the state-owned prosperities, severely punishing those officials who abused the public trust, appropriated public properties, and stole state-owned properties and public properties, forming a series of close state-owned properties administrative system in expense and income and keeping. The system was used to urge officials to discharge their duties, make proper use of goods and materials and funds, protect the safety of state-owned and public properties, and rightly deal with the relationship among the state, office and personal interests. In this way, the administration was carried out smoothly under material offers and the economic basis of the Qin-han state machine operation was protected.
出处
《南都学坛（南阳师范学院人文社会科学学报）》
2015年第3期1-9,共9页
Academic Forum of Nandu:Journal of the Humanities and Social Sciences of Nanyang Normal University
基金
国家社科基金一般项目"简牍与秦汉行政法研究"
项目编号:12BZS021
关键词
简牍
秦汉
国有财物
账簿
审核
责任
bamboo slips
Qin-han dynasty
state-owned properties
account book
examination and verification
duty
