西夏契約從會計角度看,可以分為兩類。一是作為原始憑證的契約,二是作為帳簿的契約聯結。前者反映靜態的契約結構和內容,后者則反映動態的契約執行層面的信息。從契約結構上看,中人和保人參與契約簽訂過程具有普遍性。為了保證契約的履行,西夏法律對債權人實施了全方位的保護,以實現權利和義務在各個會計主體之間的轉移。這些都與中原契約一脈相承,反映了民族間的高度融合;但在契約簽訂主體的獨立性和契約的標準化方面,則表現出了西夏的民族特色。

From the accounting point of view,Xixia contracts can be divided into two categories. One is the contracts as original voucher,the other is the contract binding as account book. The former reflects the static contract structure and content,the latter reflects the dynamic contract execution level information. From the view of contract structure,which the middleman and guarantee involved in contract signing process are universal. For the purpose to ensure the implementation of the contract,the Western Xia laws provide the creditor with full range of protection,to realize the rights and obligations of the transferation between the various accounting subject. All of these thought and practice are associated with the contract on Central Plains heartland can be traced to the same origin,which indicate the high degree of integration of inter ethnic.But in independence and standardization of the contracts showed the ethnic characteristics of the western xia.