蔡京盐法改革与北宋中央财政集权  

Cai Jing′s Salt Law Reform and Centralized Financial Power in the Northern Song Dynasty

作　　者：杨小敏 Yang Xiaomin

机构地区：[1]天水师范学院历史文化学院,天水741001

出　　处：《中州学刊》2021年第3期119-125,共7页Academic Journal of Zhongzhou

基　　金：国家社会科学基金一般项目“蔡京经济改革与北宋中央财政掌控力提升研究”(16BZS044)。

摘　　要：从中央集权角度审视蔡京盐法改革,可见其从扩大运营市场,整顿营商环境,增加收入项目入手,尽量消除北宋开国以来官卖法存在的经营成本高、食盐价高质次问题和通商法官府盐税收入少的弊端,最大限度增加了盐利。同时,蔡京盐法改革又通过贴纳、对带、循环等变换盐钞的方法,将原属地方重要财政来源的食盐收入和商人的利润尽可能地收归中央,实现了食盐领域的中央财政集权,这在一定程度上又为北宋中央包括军费在内的巨额财政支出提供了保障。Observing from the viewpoint of centralization,it can be noticed that Cai Jing′s Salt Law Reform started with developing the market for operations,rectifying the business circumstance,and enhancing revenue.The reform attempted to eliminate the difficulties of high operating costs,high salt prices,and poor quality that existed in the inquiry approach since the establishment of the Northern Song Dynasty,as well as the weaknesses of the salt tax revenue of the Government of Commerce Law,maximizing salt profits.Meanwhile,Cai Jing′s Salt Law Reform,by utilizing the technique of changing salt banknotes by posting,extorting,circulating,and other methods,returned the income of table salt,which was initially an essential regional financial source,and the profits of merchants to the central government as much as possible,realizing the centralization of financial power in the salt region.This provided guarantee for the huge financial expenditure including the military fees of the Northern Song Central Government to some extent.

关 键 词：北宋 蔡京 盐法改革 

分 类 号：K246[历史地理—历史学]