苏州大学历史系蒋卫荣在《档案工作》1990年第7期撰文介绍,经中外学者的共同努力,从三、四万件(确切数字无法统计,有的尚在整理之中)的唐代档案文献中,整理出数十件唐代的会计文书,这是我国现存最早的会计档案(大多为纸张)原件。主要包括: 1.开元九年(721年)于阗某寺寺支出簿。2.开元十 The article by Jiang Weirong, Department of History, Soochow University, published in “Archives Work”, No.7, 1990. With the concerted efforts of Chinese and foreign scholars, from three to forty thousand archival documents of the Tang Dynasty (the exact figures can not be counted and some are still being sorted out) In sorting out dozens of Tang Dynasty accounting documents, which is the earliest existing accounting files (mostly paper) original. Mainly include: 1. Kaiyuan nine years (721 years) in a temple temple spending book. 2. Kaiyuan ten