北宋前期三司国计体系的演进  

The Evolution of the State Accounting System at the Finance Commission in the Early Northern Song Dynasty

作　　者：张亦冰 Zhang Yibing

机构地区：[1]中国人民大学历史学院,北京100872

出　　处：《历史研究》2021年第5期33-53,M0004,共22页Historical Research

基　　金：国家社科基金青年项目“北宋三司财政管理体制研究”(18CZS017)阶段性成果。

摘　　要：北宋前期由三司主导的国计体系,既继承前代制度,更是宋初中央集中财权、控御地方的产物。该体系的运作机制与演进过程,与唐宋之际财税结构及管理体制变化密切相关。宋初三司依托州郡申报的文帐,直接统筹郡计,进而移易两税钱物以供全国用度。但受实物财政条件及行政能力限制,三司过分集中全国财政计度与审核权,导致申省文帐大量积压,影响国计体系正常运作。真宗朝广泛实行财赋征调立额管理,三司一般不再直接掌控州郡税赋计征,而是依托各路上供额安排钱物调度变转;同时,转运司获得更多自主权,国家财政计度体系趋于合理,深刻影响了宋代国家财政收支的基本结构。The national accounting system dominated by the finance commission in the early Northern Song Dynasty was not only an inheritance of the accounting system before,but also a product of the Northern Song centralized financial authority and control over localities.The operation mechanism and evolution of the accounting system are closely related to the changes in the structure and management system of finance and taxation in the Tang and Song dynasties.In the early Song Dynasty,the finance commission relied on the county-to-prefecture detailed accounting reports and statements for direct overall arrangement and then tax-levy on commodity exchange and revenue nationwide.However,due to the limitations of physical financial conditions and administrative capacity,the finance commission overly concentrated the national financial accounting and auditing authority,which led to a large backlog of provincial accounts and affected the normal operation of the national accounting system.During the reign of Emperor Zhenzong,the finance commission generally no longer directly controlled county and prefecture level accounting and taxation,but relied on the amount provided by each provincial authority to arrange the dispatch and transfer of money and goods.At the same time,the fiscal commission enjoyed more autonomy,and the national financial accounting system became increasingly accountable,which profoundly affected the basic structure of the state revenue in the Song Dynasty.

关 键 词：北宋 三司 转运司 国计体系 国家财政 

分 类 号：F812.9[经济管理—财政学] K244[历史地理—历史学]