摘要
《周礼》大宰九式是规范国家财政支出的法律规范。国家的各项财务支出,都要遵照相应的"式"或"式法"执行,年终财务审计也以式法为依据进行考核。式有规范、方法之义,但《周礼》中的"式"或者说"式法",具有很强的法律规范的性质,对后世影响不小。出土秦简和汉简中都有《效律》,是秦汉国家财务审计的专门律法,对《周礼》大宰九式的作用相同,两者之间也许存在着一定的渊源关系。
The nine styles of the Dazai(大宰) section in Zhou Li(《周礼》) refers to the regulations of the governmental expenditure. All governmental expenses were supposed to take place based upon the rules given in according style and it would be audited by the year-end. The word style( 式) usually means norm and method, it is here in Zhou Li, however, means restrict legal norms. The unearthed bamboo slips dated to the Qin Dynasty and the Han Dynasty also include sections called Xiaolv( 效律) dealing with state financial audit. The content of these sections are similar to the nine styles in Dazai and certain historical connection between them might be considered.
出处
《古代文明》
CSSCI
2016年第2期45-52,113,共8页
The Journal of Ancient Civilizations
基金
国家社科基金项目“《周礼》注所见汉代史料辑证”(项目批号:14BZS098)阶段性成果,国家社科基金重大项目“简牍学大辞典”(项目批号:14ZDB027)
吉林大学985项目成果
关键词
周礼
大宰九式
战国
财政法规
Zhou Li
Nine styles in Dazai section
the Warring State period
financial regulations
