수납 문자자료를 통해 본 신라의 회계 = The Accounting of Silla through the Text Materials

다국어 초록 (Multilingual Abstract)

This study analyzes Silla's receipt text materials as ledgers to shed light on Silla's accounting system. The receipt text materials, such as <Baesanseong(盃山城) Wooden Tablet> and <Japarinokaban Document(佐波理加盤付屬文書)>, were secondary ledgers based on the warehouse's entry and exit records. Silla's accounting books, like those of Joseon, were written in drafts and the original document, and the accounting periods for provincial strongholds were quarterly. In the <The Moat of the Wolseong Palace(月城垓子) Wooden Tablet>, the cantons(州) and Wangkyeong(王京) checked and reported the receipts of the villages(村) or Ri(里) in the Bu(部), which was based on the checking and reporting through accounting books such as the <Japari Document> and <Baesanseong Wooden Tablet>. From the above review, we can see that Silla utilized an accounting system to manage and operate central, local, and royal finances.