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在历史上,财政活动一向都关联国家大政,财政改革则历来是惊心动魄的事件。处于制度变迁、社会转型、世界巨变关键时期的16世纪明代财政史,尤其值得特别关注。《万历会计录》四十三卷,约百万字,作为明朝万历初年(16世纪80年代)张居正改革的直接产物,是一部古代国家财政大型数据文献,也是迄今存留于世的中国古代惟一一部国家财政会计总册,在中国古代财政史上具有重要的地位和意义。由于卷帙、数字浩繁,长期以来这部书使中外研究者望而却步,未经整理,书中的数据也一直未能得到有效利用,这就使得
Historically, fiscal activities have always been associated with the great national politics, and fiscal reform has always been a thrilling event. In the 16th century financial history of the Ming Dynasty in the critical period of institutional change, social transformation and world tremendous change, particular deserves special attention. The 43 volumes of the Wanli Bulletin, a million words, were the direct result of the reform of Zhang Juzheng in the early years of the Wanli in the Ming Dynasty (the 1680s). They are large-scale treasury data in ancient China and the most widely used in China The only national financial accounting book in ancient China has an important position and significance in the history of ancient Chinese finance. Due to the volume of the book, voluminous, the book for a long time so that Chinese and foreign researchers discouraged, unorganized, the book’s data has not been able to effectively use, which makes