嘉禾吏民田家所见孙吴基层吏员的舞弊手法-湖南博物馆.PDFVIP

《嘉禾吏民田家 》所见孙吴基层吏员的舞弊手法 Methods of Fraudulence of Basic-level Clerks of the Wu Kingdom as Seen from Land Tenancy Contracts of Clerks and Commoners of the Jiahe Reign Period 湖南大学 〔日本〕新潟大学 苏俊林 Su Junlin, Hunan University, Niigata University (Japan) 内容提要：《嘉禾吏民田家莂》中有很多数值错误，这些数值错误伴随着舞弊现 象。舞弊手法主要有：账目上的多收或少收、混淆田地性质以少交租税、“明多 实少”的账簿造假手法、通过准米来多收或少收租税等。徇私舞弊成为孙吴基层 吏治的重要特征。 关键词：《嘉禾吏民田家 》 孙吴 数值错误 舞弊手法 莂 Abstract: Land Tenancy Contracts of Clerks and Commoners of the Jiahe Reign Period contain many statistic errors, which can serve as evidence of forgery. The main methods of fraudulence include such account book forgery methods as entering more or less income in accounts, confusing the nature of land in an attempt to pay less tax, and “more on the surface but less in fact” as well as collecting more or less land tax and other levies through rice substitutes. Playing favoritism and committing irregularities are important characteristics of basic-level clerks of the Wu Kingdom. Key words:Land Tenancy Contracts of Clerks and Commoners of the Jiahe Reign Period ; the Wu Kingdom; statistics errors; methods of fraudulence 走马楼吴简中的《嘉禾吏民田家 》 《田家 》中的数值错误统计后发现，嘉 莂 莂 （后简称“《田家 》”），记载了嘉禾 禾四年《田家 》错误率为57.66%，嘉 莂 莂 四年、五年（235年、236年）吏民的租税 禾五年《田家莂》错误率为18.83%。即 交纳情况。但是这样的档案文书中有很多 便排除了因为误写、漏写等导致数值错误 数值错误。胡平生、高敏、黎石生、凌文 的简例以及当时可能允许的尾数整数化的 超、陈荣杰、张显成等先生对数值错误进 简例，嘉禾四年、五年《田家莂》的错误 [1] [3] 行过校正， 日本长沙吴简研究会也对《田 率依然有44.35%和12.58%。 关于《田 [2] 家莂》中的释文进行了补正和补注。 对