汉初内史与治粟内史考辨  

Analysis of Neishi and Neishi of Governing Money and Food in the Early Han Dynasty

作　　者：李伟[1] Li Wei

机构地区：[1]南京旅游职业学院

出　　处：《兰台世界》2019年第9期185-187,共3页Lantai World

基　　金：江苏高校哲学社会科学研究基金资助项目“秦简与秦代地方财政研究”(2017SJB0786)

摘　　要：关于汉初治粟内史一职,近来有学者依据张家山汉简提出异议,认为汉初应该是只设内史,并没有治粟内史一职。然而通过对张家山汉简中记载的内史职能进行研究,我们认为汉初内史与秦代的内史相比,地位显著下降。汉初内史仅掌管京畿一带,秩次与地方郡守相同,职能相似。其中财政职能仅限于管理属县的上计,并不负责中央财政。而真正负责国家财政的只能是文献中记载的治粟内史。Recently,some scholars objected to the position of Neishi of governing money and food in the early Han Dynasty on the basis of Zhangjiashan Bamboo Slips.They believed that the position of Neishi should be established only in the early Han Dynasty and there was no position of Neishi of governing money and food.However,through the study on the function of Neishi recorded in Zhangjiashan Bamboo Slips,we believe that the status of Neishi in the early Han Dynasty was significantly lower than that in the Qin Dynasty.The Neishi was only in charge of the area of capital,with similar rank and function as local prefecture chief.Neishi’s financial power was limited to the management of counties,but not responsible for central finance.The real responsibility for national finance belonged to Neishi of governing money and food recorded in the literature.

关 键 词：汉初 内史 治粟内史 中央财政 

分 类 号：K234.1[历史地理—历史学]