秦漢財產調查制度初探

A Preliminary Study on the Property Survey System of the Qin and Han Dynasties

以往由於史料的缺乏，學界對秦代財產調查制度的認知很難推進，也致使秦漢間該制度的變遷過程長期未獲關注。本文參用新出簡牘，初步梳理了秦時期財產調查制度的設定、施行情況，並嘗試性地勾勒秦漢間制度的演變概貌。結論認為，秦漢時期財產調查制度的最主要變化，是統計方法從單純記錄財物種類、數目，發展為在其基礎上以流通貨幣估算財產。該變化在漢武帝時期內業已完成，並在後來－－特別是新莽以降促使財產調查的中心目的由徭役徵發向賦稅徵收過渡。

Due to a lack of historical records, little progress has been made in understanding the property survey system in place during the Qin dynasty. Consequently, for a long time there has been little scholarly attention paid to the transformation of this system during the Qin and Han. Making use of texts on newly discovered bamboo and wooden slips, this thesis provides a preliminary clarification of the establishment and application of the property survey system in the Qin, and attempts to outline the evolution of this system during the Qin and Han. The conclusion is that the most major change to this system was that record-taking developed from merely noting categories and quantities of properties to estimating the value of property in terms of circulating currency on the basis of these categories and quantities. This change was completed in the reign of Emperor Wu of Han, later transforming the purpose of the property survey system from levying corvee to collecting taxes, particularly from the Xin interregnum onward.