内容摘要：本文通过对俄藏Дx.02160Va文书的释读，认为其应为天宝时期敦煌郡长行坊上申敦煌郡相关部门的公文，可定名为《唐天宝某年敦煌郡长行坊申上载十二月驴马减料帐》。对Дx.02160Va的解读，一方面佐证了学界之前关于唐代长行坊减料制度的相关论断，另一方面给料标准不合常规之处，加深了我们对唐代基层政府的“日常统治”的理解。

关键词：Дx02160Va;長行坊;驴马减料帐

中图分类号：G256.1  文献标识码：A  文章编号：1000-4106（2021）02-0120-04

Research on Manuscript Дx.02160Va in the Russian Collection of

Dunhuang Documents

—Plus a Discussion about the Rationing Structure of Changxingfang

GUAN Junwei

（School of History， Capital Normal University， Beijing 100048）

Abstract：A study of the contents of manuscript Дx.02160Va suggests that this is an official document from the changxingfang organization（an organization where horses were bred for the purpose of long distance transportation） in Dunhuang County， and that it can be entitled “Account of the Rationing Conducted Last December in the Changxingfang of Dunhuang County during the Tianbao Era.” Interpretation of Дx.02160Va has confirmed several previous conjectures regarding the rationing system of Dunhuangs changxingfang， especially as regarding the unorthodox aspects of this particular system， previously discussed among academia. In addition， research on this manuscript is also useful in furthering our understanding of the “day-to-day governance” of grass-roots governments in the Tang dynasty.

Keywords：Дx.02160Va; changxingfang; account of horses and rationing

长行坊作为唐王朝西北交通体系中的重要一环，在其经营西域的过程中起着重要作用。藤枝晃先生早在1948年就关注到了长行坊文书，并在1960年将京都藤井有邻馆所藏北庭文书中所涉及长行坊的近20件文书全部刊布。之后孔祥星、卢向前、王冀青、郭平梁、孙晓林、荒川正晴、李锦绣、乜小红等学者分别从不同角度对长行坊制度进行了探索，逐步为我们揭示了唐代长行坊制度的面貌。近年天一阁所藏《天圣令》出版，孟彦弘、朱祖德、赵晶等关注点更加集中于《天圣令·厩牧令》与长行坊之间的关系。本文所要研究的Дx.02160Va为天宝年间敦煌郡长行坊的驴马料帐，涉及到了唐代长行坊中的减料制度。

据《俄藏敦煌文献》第9册所收图版可看出[1]，Дx.02160、Дx.02160Va、b正如《俄藏敦煌汉文写卷叙录》所言，是先将两件废弃的公文残卷（Дx.02160Va、b）黏合在一起，然后再利用这两件公文的背面抄写佛经[2]。沙知先生将Дx.02160Va定名为《给马驴草料帐》[3]，《俄藏敦煌文献》《俄藏敦煌文献叙录》则称之为《给马驴草料历》[4]。

首先，将Дx.02160Va录文如下：