| 五代时期敦煌净土寺收支账目初探——基于P．2049号籍帐文书的考察 |
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| 引用本文： | 李文才.五代时期敦煌净土寺收支账目初探——基于P．2049号籍帐文书的考察[J].扬州大学学报(人文社会科学版),2013(5):86-91,99. |
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| 作者姓名： | 李文才 |
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| 作者单位： | 扬州大学淮扬文化研究中心,江苏扬州225002 |
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| 基金项目： | 基金项目：扬州大学“新世纪人才工程”中青年学术带头人专项基金暨江苏省重点高校建设项目（SQA080686）;江苏高校哲学社会科学重点研究基地重大项目（2010JDXM046） |
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| 摘 要： | P．2049号文书为敦煌净土寺直岁僧于后唐长兴二年（931）所作的收支决算报告，作为一件典型的四柱式诸色入破历算会牒，该文书详细记录了净土寺该年收入、支出的各种账目。无论是收入账目，还是支出账目，尽管都存在一定误差，但从会计学的角度考量，仍然称得上精准。尤其值得注意的是，收入、支出账目都蕴含丰富的内容，诸如各项收支的来源、途径、性质，均从不同角度反映了敦煌佛教在晚唐五代北宋初期的世俗化倾向，有助于全面认识和理解敦煌地区社会状况的全貌。
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| 关 键 词： | P 2049 晚唐五代 收支账目 佛教 世俗化 |
A Primary Research in the Income and Expenditure Account of Jingtu Temple in the Period of the Five Dynasties |
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| LI Wencai.A Primary Research in the Income and Expenditure Account of Jingtu Temple in the Period of the Five Dynasties[J].Journal of Yangzhou University(Humanities and Social Sciences Edition),2013(5):86-91,99. |
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| Authors: | LI Wencai |
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| Institution: | LI Wencai (Institute of Huai-Yang Culture, Yangzhou University, Yangzhou 225002, Jiangsu, China) |
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| Abstract: | The document of P. 2049 records the income and expenditure account of Jingtu Temple in Dunhuang. This account carefully registers the annual balance of the temple in the year of 931 A. D. Especially noteworthy is the rich content contained in the income and expenditure accounts, such as the various sources of revenue, pathways, nature, which can show from different angles the secular tendencies of Dunhuang Buddhism at that time. The research of this sort is conducive to a comprehen- sive understanding of the social situation in the area of Dunhuang. |
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| Keywords: | P 2049 late Tang and Five Dynasties Income and Expenditure Account Buddhism secularization |
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