唐代户部别贮钱的设置  

A Study on Special Storage Fund in the Board of Revenue in Tang Dynasty

作　　者：何汝泉[1] 

机构地区：[1]西南师范大学历史文化与旅游学院,重庆市400715

出　　处：《西南师范大学学报（人文社会科学版）》2001年第2期114-119,共6页Journal of Southwest China Normal University(Philosophy & Social Sciences Edition)

摘　　要：唐代户部别贮钱设置于德宗贞元四年二月辛巳 ,但有一个酝酿和后续过程。设置之初 ,其钱源有六项 :中外给用除陌钱、缺官俸料钱、外官缺官职田钱、现任外官一分职田钱、停额内官俸料钱和停刺史执刀、司马军事钱。户部别贮钱与青苗钱应有渊源关系 ,也有区别。户部别贮钱的设置有多方面的意义。A special storage fund was set up on Xinsi February the Fourth Zhenyuan in Tang Dynasty, it had a brewing and succeeding course. During the initial period, the sources of special storage fund were: money of the central government and that of the localities given to each other proportionally, salary of the vacant positions of the officials, money taxed from the land belonging to the local vacant positions of officials, money taxed one thirds from the land belonging to the local officials currently in office, salary formerly given to court officials whose positions cancelled temporarily, money formerly given to the bodyguards of the district magistrates and that to Simafor in charge of the military affairs. Special storage fund of the Board of Revenue was closely connected with the money taxed from youth crops. It produced a wider significance.

关 键 词：唐代 户部别贮钱 除陌钱 缺官俸料钱 外官缺官职田钱 青苗钱 司马军事钱 财政管理 财政史 

分 类 号：F812.942[经济管理—财政学]