北宋敦煌官府的酒账
敦煌文献《归义军衙府酒破历》常常被简称为《酒账》， 里面记录了北宋时期敦煌当地官府200多笔用酒支出。《酒账》上盖有曹元忠执政时期归义军的官印。曹元忠是归义军节度使中统治时间最长的一位，他积极发展与周边民族的关系，并与中原的后晋、后汉、后周和北宋保持联系，使敦煌地区得以稳定发展。
这件《酒账》所有项目都是归义军政府的公费支出，立账严格、条目清楚，并形成了一整套制度。这件《酒账》里有多条接待甘州、西州、伊州、于阗等地使者的记载，说明这时候的敦煌地区仍是西北各地的纽带，连接着东西的广大地区。为了交流方便，归义军衙府还有很多翻译官，这说明敦煌当时与周边民族和地区交往频繁，是多种文化的汇集之地。
《酒账》在流传的过程中曾经被分为三段：第一段一直保存在敦煌研究院；第二段流落到日本，1997 年由日本友人青山庆示捐赠敦煌研究院；第三段收藏于法国。现在利用数字化技术，我们能够重新看到《归义军衙府酒破历》的原貌。
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.
