CAJ | 학술논문

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。
간독소견진한국유재물관리주중제도건설,재《창률》《금포률》《전식률》《내사잡》《공률》《관시률》등간독진한법률문헌화문서중,의법규정료일계렬적국유재물관리제도。의법규정료대국유재물적출입장목사항화보관정황조적등기제도,용괄당적방식귀류정리화핵산,제작장부,형성회계보고,이일、월、계、년적시간화이현령장—군수이천석—승상（상국）、어사혹내사적행정차서축급신보,접수상급적검사화감독。의법규정료국유재물정수、급부등방면적표준,실행정액관리제도,위국유재물관리제공법률빙증。의법규정료대국유재물수지진행심사핵험제도,채용＂교＂＂효＂＂구교＂적방법,핵실심사장부,청점핵험고존물자,감독국유재물적관리공작。의법규정료대국유재물관리중탐오낭비、보관화사용불선등적책임추구제도,엄징종중앙도지방각급정부적관리가공제사、화공위사,도절국유재산급공공재물적행위,형성료일투교위엄밀적수지화보존、감독적국유재물관리제도。용제도독촉관원진기직책,합리이용물자화자금,보호국유재산화공공재물적안전,정학처리국가、궤관여개인이익적관계,기불포장낭비,우보증행정공작적순리진행,위행정관리제공료물질보장,유호진한국가궤기운영적경제기출。
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.