论北宋理财家范祥盐制改革的合理性及曲折性  

On the Rationality and Tortuosity of the Salt SystemReformby Fan Xiang,a Financial Planner in the Northern Song Dynasty

作　　者：罗进 陈兴强[2] LUO Jin;CHEN Xing-qiang(School of Historical Culture and Tourism,Zunyi Normal University,Zunyi 563006,China;School of Teacher Education,Zunyi Normal University,Zunyi 563006,China)

机构地区：[1]遵义师范学院历史文化与旅游学院,贵州遵义563006 [2]遵义师范学院教师教育学院,贵州遵义563006

出　　处：《遵义师范学院学报》2022年第3期26-29,38,共5页Journal of Zunyi Normal University

摘　　要：范祥是北宋杰出的理财家和治边能臣,在其主持陕西盐政期间,他力主进行盐制改革,创行钞盐法。钞盐法的实行取得了巨大成功,在其成功的背后,蕴藏着极强的合理性,如针对时弊,对症下药;遵循商品经济原则,剔除其不合理性。不过,在其盐制改革的道路上困难重重,可谓一波三折,如第一次曲折,因盐制改革合作者政见不同致使改革方案被搁置;第二次曲折,因盐制改革推行之初未臻完善致使国课稍减而引起争议;第三次曲折,因主管复核财务账目的李徽之大唱反调而引起讨论;第四次曲折,因处理边疆之事出现失误而降为唐州知州。Fan Xiang was an outstanding financier and minister dealing with border affairs in the Northern Song Dynasty.When he was in charge of salt trade in Shanxi,he advocated salt system reform and created the law of cash-salt.The implementation of the law of cash-salt had achieved great success.Behind its success,there was a strong rationality,such as applying the right method to solve the problem,following the principle of commodity economy and eliminating its irrationality.However,there were many difficulties on the road of salt systemreform.For example,for the first time,the reformplan was shelved due to the different political opinions fromother partners in salt system reform;secondly,it caused controversy because the national curriculum was slightly reduced due to the lack of perfection at the beginning of the implementation of the salt systemreform;thirdly,Li Huizhi who was in charge of reviewing the financial accounts sang a different tune;fourthly,Fan Xiang was demoted to the local governor of Tangzhou due to the mistakes when dealing with the border affairs.

关 键 词：范祥 盐制改革 合理性 曲折性 

分 类 号：F129[经济管理—世界经济]