宋朝财政危机与地方行政关系研究--基于人户逃移政策的执行分析  

Study on the Relation of the Financial Crisis and Local Administration——Analysis of the Operation on Families-Escaping Policy

作　　者：刘文波[1] 吕庆华[2] 

机构地区：[1]泉州师范学院人文学院,福建泉州362000 [2]华侨大学工商管理学院,福建泉州362021

出　　处：《山西财经大学学报》2008年第3期107-112,共6页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学资金项目《宋代经济管理思想与当代经济管理》(项目批准号:70471072)的阶段性研究成果;福建省社会科学规划青年项目《宋朝人户逃移与政府控制》(项目批准号:2006C006)的阶段性研究成果

摘　　要：通过分析宋朝地方政府执行人户逃移政策的情况,认为宋朝日益加重的财政危机直接影响了宋朝中央与地方财政的调配体制和地方官员的考课标准,使地方政府在执行中央人户逃移政策时受到影响。由于更多地考虑赋税上供和本级地方财政的需要,因此造成了实际执行情况与政策制定初衷相背离,出现了诸多弊端,降低了行政效率。Based on the analysis of the Song local government held the transfer and fleeing policy, the article takes the opinion that the increasing financial crisis in the Song Dynasty directly affects the Song deployment of the central government and local financial institutions and local officials on the standard changes. Affected by the orientation in the implementation of families - escaping policy, local governments take more considerations for inspection and the tax- local fiscal needs. The resulting actual implementation and policy- making go against the original intention, and with a lot of defects, reducing administrative efficiency.

关 键 词：财政危机 地方政府 人户逃移政策 

分 类 号：F812.2[经济管理—财政学] F812.9