灵州初战中的宋陕西路军事财政管窥  

A Survey of Military Finance of Shaanxilu of the Song Dynasty in the Battle of Lingzhou

作　　者：薛政超 岳潇岚 XUE Zheng-chao;YUE Xiao-lan(School of History and Archives,Yunnan University,Kunming,650091)

机构地区：[1]云南大学历史与档案学院

出　　处：《云南社会科学》2022年第6期136-148,共13页Social Sciences in Yunnan

基　　金：国家社会科学基金重大项目“中国古代财政体制变革与地方治理模式研究”(项目号:17ZDA175);云南大学哲学社会科学“富民社会”理论创新高地、“中国经济史创新团队”建设的阶段性成果。

摘　　要：宋初夏州李继迁叛宋,双方围绕多地展开争夺,其中灵州初战影响最大。随着灵州战事推进,陕西路转运司在中央计司与地方州军之间居中调度,负责统筹本路军需物资的预算与筹措等军事财政事务。战时军费亦基本由陕西路支发,如粮秣主要来源于本路二税、屯田、市籴,并主要由本地民户承担运送任务。灵州初战时宋廷之所以在陕西路实施此种有限的财政政策,并导致陕西路转运司“支发尽净”本路财赋亦未能挽救战局,其根源在于朝廷所奉行的对夏军事退缩战略。战后历经仁、神诸朝直至北宋末,中央逐渐主导陕西路军事财政,其战略定位、财政理念、统筹机构和供给模式等体制性要素发生重大变化,并与国家军事财政日益融合为一体,呈现出与灵州初战时不同的内在历史逻辑。In the early period of the Song Dynasty(1084 A.D.),Li Jiqian from Xiazhou rebelled against the Song Dynasty,and the two sides fought for the control over many places,among which the battle of Lingzhou had the greatest influence.With the advance of the battle,Zhuanyunsi(a supervision department in the Northern Song Dynasty)of Shaanxilu(the first level of administrative region in the Northern Song Dynasty,now Xi’an in Shaanxi)was functioning between the Central Accounting Department and the local prefectural army.The department was also responsible for coordinating military financial affairs such as the budget and financing of military supplies.During the battle,military expenditure was basically distributed by Shaanxilu.For example,army provision(grain and fodder)had two major tax sources:Tuntian(garrison reclamation)and Shidi(official purchase of grain).The local households were mainly responsible for transporting the provision.At the beginning of the battle of Lingzhou,the Song Court implemented a limited financial policy in Shaanxilu,and caused its supervision department(Zhuanyunsi)to“disburse all the money”,but failed to win the battle.Its root lies in the military retreat strategy against Xiazhou adopted by the imperial court.After the war,through the reigns of Emperors Renzong and Shenzong till the end of the Northern Song Dynasty,the central government gradually dominated the military finance of the Western Shaanxilu,and its strategic positioning,financial concept,coordination organization and supply mode and other institutional elements changed significantly,and it was increasingly integrated with the national military finance,showing an internal historical logic different from that of the first battle of Lingzhou.

关 键 词：灵州初战 军事财政 陕西路 转运司 

分 类 号：K244[历史地理—历史学]