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1、摘要元朝是中国封建社会史上，商业空前繁荣的朝代，其独树一帜的管理模式，为中国数千年历史的发展注入了新鲜的血液，积极地采用汉法与有效的保持其传统的游牧民族的管理模式，为中国在政治、经济、军事等管理体制的发展起到了承上启下的重要的作用。本文主要通过论述元代税务机构、税官的职能，一方面对元代税务机构发展、设置、分布以及税官的选用、管理等作了详细的论述，另一方面，讨论了元代税务机构、税官的征税任务、征税对象、税种等，旨在让读者了解元代完善的税务体制对市场的影响和对元代商业发展的积极作用。关键词：元朝税务机构税官职能II
2、硕士学位论文段玉裁《六书音均表》研究AbstractDuanYucaiisanoutstandingQingDynastyscholarinphonologystudy,whohasmadegreatcontributionstoancientPhonologicalstudyintermsofboththeoryandmethodology,whichexertprofoundinfluenceonthelaterresearchinthisfield.Thisthesisintendstogivesadet
3、ailedstudyofDuan’smasterpieceLiuShuYinYunBiaofromthefollowingaspects.First,basedoncollecteddata,thisstudydividesthewritingprocessofDuan’sLiuShuYinYunBiaointothreestagesandthenexploressomedisputedissuesonthewritingprocessinordertoshowhowDuanYucaibeganhisstudy
4、ofphonologyandlatermadegreatachievementsinthatfield.Secondly,thisstudygivesabriefintroductionofthestructureofLiuShuYinYunBiaoaswellasthemajorcontentsofeachpart,withafocusonthesignificanttheoreticalproblemssuchasancientrhymepartsandtheirsequences,pictophoneti
5、ccharacters,stagesofancientsounds,ancienttones,assigningofRutone,etc.Thirdly,onthebasisofthecontributionsmadebyancientphonologists,somefeaturesinpictophoneticcharacterswererecognizedandpictophoneticrelationsbegantobeusedinancientrhymestudies.Thisstudyanalyze
6、sthecontributionsofpictophoneticcharactersonancientrhymestudiesaswellastheirlimitationsonthat,recognizesthecognitiveprocessofthevalueofpictophoneticcharactersinancientphonology,especiallyonthevalueofDuanYucai’stheories.Fourthly,DuanYucaisystematicallyapplied
7、thepictophoneticcharactersinShuoWenintoancientrhymestudiesandoriginatedPictophoneticCharactersTableandbroughtforwardthetheorythatthepictophoneticcharacterswiththesameconsonantcertainlybelongtothesamerhymepart.Thisstudygivesadetailedanalysisoftheconsonantsofp
8、ictophoneticcharactersincludedinPictophoneticCharactersTable,andalsocomparesthemwithShuoWenJieZiZhuforthepurposeofvalidatingDuan’stheory.Fifthly,ShiJingandQunJingarethebasisofancientrhymeparts.A
