术语“上计”的详细信息

英译术语:

shangji

汉语语境:

上计制度在我国实施很早，秦汉时期已形成较完备的制度。汉代并颁布有专门的法规《上计律》，直到明清期还在实行。关于战国秦汉时期上计制度性质的问题，到目前史学界的研究已经很多，但是问题不少，有人认为上计制度是一种会计制度，有人认为上计制度是一种审计制度，还有财政管理说，等等。

英语语境:

Shangji system began to be used in China very early and by the period of the Qin and Han Dynasties, it had become a well-developed system. In the Han Dynasty, a special law, Shangji Law, was issued and it had been used till the Ming and Qing Dynasties. As for the nature of Shangji system during the period from the Warring States to the Qin and Han Dynasties, many historians have made extensive studies from different angles and have put forward some quite different viewpoints. Some scholars insist that it is a kind of accounting system, others believe that it is a kind of auditing system of a financial management system.

英译术语:

statistic and submit

汉语语境:

上计制度是户籍制度的一个重要环节。通过对汉代上计制度的上计内容、上计过程和上计簿,特别是户口簿编制的论述,说明上计制度对于汉代社会管理的重要作用。

英语语境:

The system of statistic and submit was an important approach of the system of household registration. From discussing the content, the fashion and statistic and submit book of the system of statistic and submit in the Han Dynasty, especially the Registration Book, we show the importance of the system of statistic and submit to societal management in this period.