寅征卯粮:南宋时期的田赋预借  

Deficit Spending:the Policy of Collecting Land Tax in Advance in the Southern Song Dynasty

作　　者：关力维 杨乙丹[2] Guan Liwei;Yang Yidan

机构地区：[1]西北农林科技大学人文社会发展学院 [2]西北农林科技大学中国农业历史文化研究中心

出　　处：《兰台世界》2023年第2期150-156,共7页Lantai World

基　　金：国家社科基金西部项目“中国古代灾荒赈贷制度研究”(批准号:17XZS035);西北农林科技大学人文社会发展学院“凤岗卓越社科人才”支持计划项目(编号:FGZY202002)。

摘　　要：向农民预借田赋,作为历代缓解财政压力的一项重要措施,其产生最早可追溯至北魏时期。田赋预借历经北魏、隋唐以及五代,在南宋时期得到延续和发展。宋金战争时期,为筹措军需,高宗采纳臣僚建议于民间预借秋粮,预借一经产生就成为南宋官府解决财政问题的常用举措。绍兴和议后,尽管中央表明了对预借的反对态度,地方私自预借的现象却日益普遍,在这一过程中,预借实现了“地方化”。孝宗在位期间,鉴于预借带来的诸多弊端,宋廷集中开展了对预借的整治工作,取得一定成效。孝宗以降,随着国家财政状况与政治生态的不断恶化,田赋预借再度盛行,最终随着南宋王朝统治崩坏,再度消亡于历史舞台。As an important measure to relieve financial pressure in many dynasties,collection of land tax from peasants in advance can be traced back to the Northern Wei Dynasty.The policy of collecting land tax in advance went through the Northern Wei,Sui and Tang dynasties and the Five Dynasties,and was continued and developed in the Southern Song Dynasty.During the Song and Jin wars,in order to raise military supplies,Emperor Gaozong accepted the advice of his officials to collect land tax from peasants in advance.This policy became a common practice for the Southern Song government to solve its financial problems once it came into being.After the Peace Treaty of Shaoxing,although the central government expressed its opposition to the policy,the local government kept silent and made the phenomenon of collecting land tax in advance increasingly common.In this process,this policy realized"localization".During the reign of Emperor Xiaozong,in view of the disadvantages brought by the policy,the central government carried out a severe crackdown on the behavior of collecting land tax in advance,and achieved certain results.In the later period of the Southern Song Dynasty,with the worsening of the national financial situation and political ecology,the behavior of local governments’collecting land tax in advance prevailed again.Finally,the financial policy disappeared from the historical stage with the collapse of the Southern Song Dynasty.

关 键 词：南宋 田赋预借 演变图景 地方化 

分 类 号：K244[历史地理—历史学]