【作者简介】马 丹，北京市社会科学院社会学所

【文章来源】《社会学评论》2025年第3期

【内容提要】使用共时性记账法与拓展式参与观察，对国内 13 位自雇卡车司机 2024 年经营公路货运的账目调查发现，自雇卡车司机的劳动是一种经营性劳动，其运费与成本分化较大，收入由运费与成本的多重因素共同决定，要经由具有综合性、流动性，长时段、多种类、多层次的复杂计算，嵌入于每一位卡车司机的劳动情境、经营方式与市场位置。账目调查将金钱标记与工具理性的讨论带回生产经营领域，揭示出金钱标记既是一个厘清金钱流向与盈余的理性化过程，又是一个被赋予主观意涵与心理感受的非理性过程。

【关键词】卡车司机 / 账目 / 金钱标记 / 理性化 / 非理性化

【全文链接】http://src.ruc.edu.cn/CN/Y2025/V13/I3/231

The Rationalization and Irrationalization of Monetary Earmarking：2024 Truck Driver Account Investigation Report

Abstract: This article uses synchronic accounting methods and extended participant observation to investigate the income and expenditure accounts of 13 self employed truck drivers engaged in road freight transportation in 2024. The research reveals that the labor of self-employed truck drivers is entrepreneurial labor, with a significant disparity between their freight charges and costs. Their income is a complex calculation process that is comprehensive, fluid, long-term, multi-category, and multi-level, jointly determined by multiple factors of freight charges and costs, and embedded in the labor context, business model, and market position of each truck driver. The account investigation brings the discussion of monetary earmarking and instrumental rationality back to the production and operation field, concluding that monetary earmarking is not only a rational process of clarifying the flow of money and surplus but also an irrational process of endowing subjective meanings and psychological feelings.