敦煌寺院会计凭证考释

摘要

Accounting vouchers are an important type of document in Dunhuang temples, which together with account records and reports form a complete accounting system. Accounting vouchers of Dunhuang tem-ples come in various forms, including Pan (判), Shisheshu (施舍疏), Quchaoshu (取抄署), as well as contracts and other related papers. This paper analyzes these original documents in detail and points out that Dunhuang temples paid great attention to auditing, organizing, and maintaining these documents, which record and control transactions and played an important role in the upkeep of the temples. These vouchers provided the basis for establishing accounting books and working out financial reports in the temples and illustrate the strictness of the financial management and accounting system in Dunhuang temples.%会计凭证是敦煌寺院会计文书中的一个重要类型，与诸色入破历、入破历算会牒等会计账簿和会计报告构成了一个相对完整的会计文书体系。敦煌寺院的会计凭证种类多样。本文对判、施舍疏、取抄署、契据等几种会计凭证的形制特点及其在会计核算活动中的使用状况进行了具体辨析，指出敦煌寺院十分重视会计凭证的制作、整理、审核与保管。会计凭证发挥了记录收支、控制出纳和为编制账簿、会计报告提供依据的重要作用，是敦煌寺院进行会计核算的基础，体现了敦煌寺院财产管理和会计核算制度的严谨性。