宋初“制其钱谷”之背景及措施  

The Background and Measures of Weakening Fanzhen Finance in the Early Song Dynasty

作　　者：闫建飞 Yan Jianfei

机构地区：[1]湖南大学岳麓书院,湖南长沙410082

出　　处：《史学月刊》2021年第11期43-54,共12页Journal of Historical Science

基　　金：国家社会科学基金项目“宋夏对峙格局下的陕西军政研究”(20CZS028)。

摘　　要：以往学者多将唐后期两税三分视为宋初削藩的财政背景,忽略了五代朝廷收藩镇财权的努力。事实上,五代时期两税及附加税、榷税、商税等主要收入均已系省,地方政府拥有的能自由支配的合法收入只有公使钱和经商盈利收入。宋初制其钱谷要解决的问题:一是如何限制节度使、刺史、场务官等在赋税征收过程中的渔利,宋廷措施是设置监当官;二是如何强化对系省钱物的管理,宋廷措施是确定上供额,并从三司和州郡两个层面加强对留州钱物的管理,将州郡财政纳入统收统支的三司国计体系。由此基本实现了中央财政集权的目的,并使州郡财政职权部分独立于州郡长官,加强了中央对地方的控制。Most scholars regard the fiscal reform in the late Tang dynasty as the financial background of weakening Fanzhen in the early Song dynasty.They ignore the effort of central government to recover the financial power of Fanzhen in the Five Dynasties.As a matter of fact,the Finance Ministry of the Five Dynasties had gained the power of managing the Two Taxes,surtaxes,monopoly taxes and commercial taxes,while the local government only had the department funds and the revenues from going into business as their legal disposable income.In order to weaken Fanzhen finance,the central government of the early Song dynasty established the system of Jiandang Officials to eliminate corruptions during the process of levying taxes,and strengthened tax management.As a result,prefecture finance was brought into the national financial system,and the central government enhanced fiscal centralization.At the same time,prefecture finance was partly beyond the jurisdiction of prefecture officials,which lead to a more decentralized prefecture government.

关 键 词：五代宋初 制其钱谷 系省钱物 两税 藩镇 

分 类 号：K243.1[历史地理—历史学] K244[历史地理—中国史]