略论宋代青苗法的弊端  

Discusses on Malpractice of Song Dynasty Green Shoots Law

作　　者：方宝璋[1] 

机构地区：[1]江西财经大学会计学院,江西南昌330013

出　　处：《江西财经大学学报》2008年第5期93-96,共4页Journal of Jiangxi University of Finance and Economics

基　　金：国家自然科学基金项目(70471072)

摘　　要：宋代王安石变法实施青苗法的初衷是去农疾苦、抑兼并,但在后来具体推行中以贷款为借口向民众额外敛取,加重了农民的负担和疾苦,助长了兼并。青苗法的失败说明王安石变法企图通过重敛于民的办法摆脱财政危机是行不通的。In the Song Dynasty, the original intention of green shoots law in Wang Anshi political reform is to wipe off sufferings of farmer, to restrain annexation. But in afterwards sufferings of farmer is becoming heavy using loan as an excuse when new law is practiced. The defeat of green shoots law in Wang Anshi political reform showed that to get rid of the financial crisis by heavy taxation from farmer.

关 键 词：宋代 青苗法 王安石变法 

分 类 号：K244.05[历史地理—历史学]