苏轼反对王安石“以钱代税(役)”“变法”的思想研究  

Study on Su Shi's Thought Against on Wang Anshi's Political Reform Replacing Tax and Service with Money

作　　者：沈端民[1] 

机构地区：[1]湖南大学中国语言文学院,湖南长沙410079

出　　处：《湖南财政经济学院学报》2015年第6期64-70,共7页Journal of Hunan University of Finance and Economics

基　　金：湖南省哲学社会科学成果评审委员会立项课题"中国古代文学货币思想史"(项目编号:0806049B)

摘　　要：苏轼站在旧党立场上认为新党王安石的变法"求治太急",使用的是使人"病日益增,体日益羸,饮食日益减"的毒"药",因而对其变法,尤其是对居于变法首位的"理财(货币)"政策中的"以钱代税(役)"政策进行了尖锐批评和猛烈攻击,说它破坏了农村自然经济秩序、加深了农民贫穷程度、践踏了农民的劳动价值,助长了官吏的腐败、加剧了宋朝政权的危机。苏轼反对以钱代税(役),实质上是反对货币流通到税(役)等重要社会经济领域,是固守以物易物的落后的交换形态,是开历史的倒车。On the side of Old Group,Su Shi argued that Wang Anshi made society situation worse because he was anxious to accomplish his political reform. Su Shi criticized the reform,especially to the policy of replacing tax and service with money. he pointed that this policy destroyed the order of rural natural economy,brought more poor farmers,caused the crisis of government. The essence of Su Shi＇s Thought was against currency circulation on the social and economic field of tax and service,he insisted on barter exchange form which was actually back to previous period.

关 键 词：苏轼 王安石 旧党 新党 以钱代税(役) 理财 

分 类 号：F092.2[经济管理—政治经济学]