近代早期的国际竞争与财政动员:关于西荷与英法的比较研究  

International Competition and Financial Mobilization in Early Modern Age: A Comparative Study

作　　者：黄艳红 HUANG Yan-hong(Department of World History,School of Humanities,Shanghai Normal University,Shanghai,200234,China)

机构地区：[1]上海师范大学人文学院世界史系

出　　处：《史学集刊》2020年第2期105-117,共13页Collected Papers of History Studies

摘　　要：在16-18世纪西方各国的竞争中,财政动员能力对竞争的走势起着决定性的作用。财政动员主要包括税收和公债两个相互联系的方面。考察尼德兰革命期间的联省共和国和西班牙、18世纪的英国和法国的财政史可以发现,各国的政治-社会结构对财政动员的效率产生了不同的影响,这体现在税收体制的合理性和公债信用之上,而公债信用之优劣也直接反映在公债利率上。相比而言,英国与联省共和国的政治制度使其税收更具合法性基础并提升了其公债信用,从而能够更好地动员民间财政资源;西班牙和法国王权受制于其政治-社会结构,在国际竞争中受其低效的财政动员的拖累。In the competition between occidental nations during 16-18th century,the capability of financial mobilization determined to a large extent the outcome of competition. This article holds that financial mobilization mainly involves two mutually interrelated aspects,the tax system and the public debt. Examining financial histories of Republic of United Provinces and Spain during the Netherlands Revolution,the ones of Britain and France during 18th Century,we can find the politico-social structure of different nations exerted different influences on the efficiency of financial mobilization,which were reflected in the rationality of tax system and the credit of public loan,and the latter could be represented by the interest rate of public loan. Comparatively speaking,the politico-social system of Britain and Republic of United Provinces provided more persuasive legal basis for tax and thus improved the credit of public loan. These advantages resulted in a more efficient mobilization of civil financial resources. On the other hand,Spain and France,both enslaved to their traditional politico-social system,were dragged in the international competition by their insufficient financial mobilization.

关 键 词：财政动员 国际竞争 公债 税收 

分 类 号：K504[历史地理—历史学] F811.9[历史地理—世界史]