论宋代县乡吏役在土地清丈中的职责  

On County and Township Official Responsibility in Land Survey of the Song Dynasty

作　　者：高森 GAO Sen(Faculty of History, Nankai University, Tianjin 300350, Chin)

机构地区：[1]南开大学历史学院,天津300350

出　　处：《河南大学学报（社会科学版）》2018年第3期85-91,共7页Journal of Henan University(Social Sciences）

摘　　要：两宋时期,土地作为国家赋役征发依据的作用日益突出,但隐匿田亩、赋役不均的问题十分严重,有鉴于此,两宋时期屡次推行土地清丈。县乡吏役在土地清丈中承担着不同的职责。北宋时期,乡役人主要承担着土地打量以及亩角的计算;南宋时期,乡役人需要承担土地的打量以及亩角产税的折算计定,这与两宋时期均税地域范围从县变为乡存在直接的关系。县吏在土地清丈中承担着指导监督乡役人的具体操作执行以及攒造部分簿账文书的职责,在北宋时期还需承担对亩角的审定以及产税的折算均摊;在南宋时期如果乡役人无法完成亩角产税的折算计定,则需由县吏承担,这与乡役人的职业技能水平存在密切的关系。In the Song Dynasties, as the land＇ s role in national tax levy basis is increasingly prominent, hence the serious hidden field phenomenon occurs, leading to the ever increasing unevenness of taxes and survey. In view of this, the land survey was repeatedly implemented in the Song Dynasties where county and township officials undertook different responsibilities in land census. In the Northern Song Dynasty, the township officials mainly took the land reclamation and acre comer calculation; while in the Southern Song Dynasty, the township officials needed to undertake land reclamation and the conversion counting and fixing of tax generation of acre comers, which has direct relationship for the average tax area from county to township during the Song Dynasties. The township officials during the Song Dynasties also bore the responsibility of saving up to build some bookkeeping documents, and county officials took the duty of supervising the specific operation execution of township officials in land survey and saving up to build some bookkeeping documents. In the Northern Song Dynasty, they also needed to undertake the acre corner approval as well as commutation and equalization of tax generation; in the Southern Song Dynasty, if the township officials couldn＇t complete the conversion counting and fixing of tax generation of acre comers, then the county officials should take the responsibility, which has close relationship with the professional skills of the township officials.

关 键 词：宋代 县吏 乡役人 方田法 经界法 

分 类 号：K244[历史地理—历史学]