唐后期两税三分制下的地方财政与救灾  

Local Finance and Disaster Relief in Two Tax Law Finance System in Late Tang Dynasty

作　　者：毛阳光[1] 

机构地区：[1]洛阳师范学院历史文化学院,河南洛阳471022

出　　处：《山西师大学报（社会科学版）》2007年第1期103-107,共5页Journal of Shanxi Normal University(Social Science Edition)

基　　金：国家社科基金资助项目(04BZS026)

摘　　要：唐后期两税三分制的实行使得中央与地方在财政上进行了利益分割。由于地方的财政包干制,使得地方财政能够利用两税收入、财政羡余,甚至还有私用钱和军资粮储参与救灾,在常平义仓的建设、赋税蠲免、灾害赈济等方面发挥了重要的作用。为了减轻灾害及救灾给中央财政带来的负担,唐中央政府也多次督促地方利用留使、留州财政进行救灾。地方财政参与救灾本身有中央政府与地方利益冲突的背景,但客观上也提高了地方救灾的主动性与效率,促进了唐后期地方经济的发展。但在唐后期两税三分制下的地方救灾也由于相应监督管理制度的废弛导致一系列问题的产生。In late Tang Dynasty, central government and local governments shared financial revenue. Because of local fiscal responsibility system, local governments could make use of financial revenue and surplus, official income, local military expenditure to provide disaster relief. Local finance played an important role in the founding of storehouse tax shelter and disaster relief. To lighten the burden of central finance, central government also encouraged local governments to take part in disaster relief to improve efficiency and effect of disaster relief, and promote the development of local economy. However, local disaster relief also had exhibited some problems under Two Tax Law system without the effective supervision from central government.

关 键 词：唐后期 两税三分制 救灾 羡余 闭籴 

分 类 号：K242.4[历史地理—历史学]