Wine Accounts of the Dunhuang Government During the Northern Song Dynasty

The Dunhuang manuscript, Wine Accounts of the Dunhuang Government During the Northern Song Dynasty is often referred to simply as the Liquor Ledger. It records over 200 instances of wine expenditures by the local government in Dunhuang during the Northern Song Dynasty (960-1127). The manuscript features the official seal of the Guiyijun Regime from the period of Cao Yuanzhong's administration. Cao was the longest-serving commander of the Guiyijun Regime and actively worked to develop relationships with surrounding ethnic groups. He maintained contact with the Later Jin, Later Han, Later Zhou, and Northern Song dynasties, which contributed to the stable development of the Dunhuang region.

All the text in the Liquor Ledger documents public expenditures by the Guiyijun Regime. It is characterized by strict record-keeping and clear entries, forming a complete set of regulations. The manuscript includes multiple records of receptions for envoys from places such as Ganzhou, Xizhou, Yizhou, and Yutian, indicating that during this time, the Dunhuang region served as a vital link among various areas in the northwest, connecting vast regions of the East and West. To facilitate communication, the Guiyijun Regime also employed many interpreters, demonstrating that Dunhuang was a hub of frequent interactions with surrounding ethnic groups and regions, a gathering place for diverse cultures.

The Liquor Ledger was divided into three sections over time during its spread. The first section has been preserved at the Dunhuang Academy. The second section was once lost to Japan but donated to the Dunhuang Academy by Japanese friend Keiji Aoyama in 1997. The third section is housed in France. Modern digital technology has made it possible to reproduce the document as it originally looked.

北宋敦煌官府的酒賬

敦煌文獻《歸義軍衙府酒破歷》常常被簡稱為《酒賬》， 里面記錄了北宋時期敦煌當地官府200多筆用酒支出。《酒賬》上蓋有曹元忠執政時期歸義軍的官印。曹元忠是歸義軍節度使中統治時間最長的一位，他積極發展與周邊民族的關系，并與中原的后晉、后漢、后周和北宋保持聯系，使敦煌地區得以穩定發展。

這件《酒賬》所有項目都是歸義軍政府的公費支出，立賬嚴格、條目清楚，并形成了一整套制度。這件《酒賬》里有多條接待甘州、西州、伊州、于闐等地使者的記載，說明這時候的敦煌地區仍是西北各地的紐帶，連接著東西的廣大地區。為了交流方便，歸義軍衙府還有很多翻譯官，這說明敦煌當時與周邊民族和地區交往頻繁，是多種文化的匯集之地。

《酒賬》在流傳的過程中曾經被分為三段：第一段一直保存在敦煌研究院；第二段流落到日本，1997 年由日本友人青山慶示捐贈敦煌研究院；第三段收藏于法國。現在利用數字化技術，我們能夠重新看到《歸義軍衙府酒破歷》的原貌。