本論文焦點不在討論《周禮》的成書、作者之種種疑問，只大概敘述各家說法，讓吾輩可參考前賢大家之說法。隨著研究方法的進步，研究觀點的多元，各種論證《周禮》的研究方式與觀點，可讓《周禮》研究者增添許多視野角度。何謂《周禮》的價值？《周禮》本是古代制度的記載，制度背後精神才是吾輩應效法之處。 經由出土資料與傳世文獻兩者的印證，可瞭解《周禮》商業制度與時代背景的關聯，更可由《周禮》商業制度探討作者對於商業方面所隱含的思想。契約的使用、約束、管理，則代表社會分工的進展已臻相當之程度，更當然也代表當時社會面貌的轉變。而「度量衡」所代表的意義，不僅是商業的進步更是國家制度的統一。 《周禮‧天官‧大宰》：「七曰關市之賦」，乃指因商業活動所徵收的稅收。本文藉由傳世文獻，如《左傳》、《孟子》等等。出土資料如《睡虎地秦簡》、《包山楚簡》等等。與璽印三者結合驗證研究，希冀對於關市之賦由來、內容，能有比較清楚的研究與理解。 經由《周禮》商業制度來斷定《周禮》成書時代，所顯現出的歷史背景時代上限應是西周中晚期之後，下限應是戰國晚期之前。透過出土資料與傳世文獻的驗證更可落實《周禮》商業制度的時代背景與思想內涵。 The focus of this research is to discuss neither the enigmas of the publications of “Chou-li” nor the author. To let us reference the statements of worthy people in thepast, this research only describes each thought of school approximately. Not only with the advancements in research methods, but also multiple research views, investigators who research on “Chou-li” could increase diverse views by studying on the researchtypes and views about the proof of “Chou-li”. What is the value of “Chou-li”?“Chou-li” is only the records of ancient systems, the spirit of the systems is actuallythe point we should follow. Establishing on both the proofs of the unearthed information and the hand-down document, we can not only understand the relationship between the commercialsystem in “Chou-li” and the background of the time, but also investigate the hiddenidea that the author though about commerce via the commercial system in “Chou-li”.The use, constraints and management of contracts, indicates the progress of divisionon work in society has reached a good level. Absolutely, it also indicates the changesof society at that time. ’’Weights and measures’’ not only means the progress of commerce, but also unifies national system. “Chou-li‧Tian-guan‧Da-zai”:“The seventh item is called the taxation of the customs and the marketplace.”It means the taxation of levying for commercial activities. All in all, this thesis makes more clear investigation and understandingabout the origin and details of the taxation of the customs and the marketplace via researching by combining the unearthed information, and the hand-down document and the signet which belongs to the emperor.
