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汉代河西地区驻扎了大量的戍边军队,担负着抗击匈奴、维护国家稳定与统一的重要职责。根据西北地区出土的汉简与传世文献,文章从军官俸禄、粮食供给及运输费、衣服供给费用、武器装备及军马费、赏赐及抚恤费等,蠡测汉代河西地区的军队费用开支总和达10亿钱,约占全国财政收入的14%左右。并对汉代河西戍边军费的完备而细密的帐簿制度和严格的审核制度做了探讨,尤其是按日月年分别编册成籍,这对国家及时准确地了解军费开支使用情况及军费、粮食等物资的调拨,同时也为防止不法官吏盗取国防财物事情的发生,都起到了积极的监控作用。
Hexi area in the Han Dynasty stationed a large number of armed forces of the border garrison, shoulder the important responsibility of fighting the Huns and safeguarding national stability and reunification. According to the Han Dynasty unearthed in Northwest China and documents handed down from the history of the Han Dynasty, the article from the military salaries, food supply and transportation costs, clothing supply costs, weapons and equipment and military expenses, rewards and pensions, Billion dollars, accounting for about 14% of the national revenue. In addition, it discusses the complete and detailed accounting system and strict examination system of the Hexi garrison military expenditure in the Han Dynasty. In particular, it studies the status of military expenditures and military expenditures in a timely manner according to the sun and the moon, And other material transfers, but also to prevent illegal officials stole the occurrence of national defense property things, have played a positive role in monitoring.