长沙吴简的赋税收支简中,常见“月旦簿”与“四时簿”,已经引起国内外学者的关注,并进行了一些研究。虽然这些研究,大多还仅限于甄别与分类,但对于了解孙吴时期的财政收支,已经有了很大的帮助。本文则拟在这些研究的基础上,对“月旦簿”与“四时簿”的渊源及意义,再进行一些探 Jane Wu’s tax receipts and expenditures in Jane simple, the common “monthly book” and “four copies of the book,” has attracted the attention of scholars at home and abroad, and conducted some research. Although most of these researches are still limited to the screening and classification, they have been of great help in understanding the fiscal revenue and expenditure during the Sun Wu period. Based on these researches, this article intends to analyze the origin and significance of the “New Year’s Day Book” and the “Four Seasons Book”