从《天盛律令》看西夏转运司与地方财政制度——兼与宋代地方财政制度比较  

The Research on XI-xia's Transporting Department and Local Fiscal System from Tiansheng Lvling: Comparing with Song's Local Fiscal System

作　　者：骆详译 李天石[1] 

机构地区：[1]南京师范大学社会发展学院

出　　处：《中国经济史研究》2016年第3期52-60,共9页Researches in Chinese Economic History

基　　金：国家社科基金重点项目"西域出土中古法律文献比较研究"(批准号:13AZS020)的阶段性成果之一

摘　　要：清人吴广成言及西夏官制"多与宋同",但传世文献并未详载,关于地方财政制度的内容更是鲜有反映。随着《天盛律令》的出土和翻译整理,其中大量反映西夏转运司与地方财政制度的记载应引起重视。本文以水利管理方面的律文为重点,探讨西夏地方财政的运作模式,即转运司不仅垂直管理地方郡县财政,还握有地方财政的审核权。另外,宋夏转运司的地方财权性质基本相同,但也存在一些差异,即西夏转运司职权较宋代呈现更加细化的趋势。这些情况共同反映出11至13世纪中国西北政权与汉族政权在财政制度上的传承与演变。Wu Guangcheng who was a scholar in the Qing Dynasty hypothesized that the system of Xi-xia＇s officials was similar to system of the Song Dynasty＇s officials. But there hasn＇t concerning records mainly exist in extant documents,especially about the local fiscal system. Along with the translated and edited of Tiansheng Lvling＇s excavated,including a lot of records about transporting department and local fiscal system. This article mainly studies the conservancy. Though analysis of Xi-xia＇s transporting department,we can learn about operation mode of Xi-xia＇s local fiscal： Transporting department managed shire county＇s fiscal directly,and have right to audit local fiscal. By comparing transporting department of Song and Xixia,and local fiscal system,we found that the local financial power is basically the same between Song and Xi-xia. They also have some differences,the transporting department of Xi-xia have trend of more deeper than Song＇s. All of this reflects that the inheritance and evolution about system of fiscal in the Northwest of China and Song Dynasty in 11 th to 13 th.

关 键 词：西夏 宋代 转运司 地方财政 

分 类 号：F812.9[经济管理—财政学]