郴州晋简与中古时期财政年度变革  

The Chenzhou Bamboo Slips of the Western Jin Dynasty and the Fiscal Year Changes in the MiddleAncient Times

作　　者：张荣强 ZHANG Rongqiang

机构地区：[1]南开大学中国社会史研究中心暨历史学院

出　　处：《社会科学》2023年第4期52-59,42,共9页Journal of Social Sciences

基　　金：国家社会科学基金重大项目“中国古代户籍制度研究及数据库建设”(项目编号:17ZDA174)的阶段性成果。

摘　　要：西晋之前出现了两种财政年度,一种是战国秦汉时期基于黄河流域粟作生产的“计断九月”,一种是孙吴创设的符合江南稻作生产的“岁终为断”。根据郴州苏仙桥晋简记载的桂阳郡赴京上计时间判断,西晋统一后采用了“岁终为断”的财政年度;十六国及东晋时期户籍的编造日期,也可佐证这一点。与唐代计帐一样,西晋计簿著录的包括田租、户调及徭役在内的数据是预算而非实征,中央财政机构汇总后就可以编制出下一年的财政调配计划;计簿登载预征田租额也可以追溯到汉代江南的做法。汉代江南地区基于稻作生产采用的田租预算方式和孙吴因此创设的“岁终为断”的财政年度,共同构成了西晋统一后全国财政预算体制的基础性来源,西晋财政年度“江南化”是这一时期社会经济变动在中央政策上的必然反映。Before the Western Jin dynasty,two different fiscal years existed:One is jiduan jiuyue,a fiscal year calculated from the tenth lunar month to the next ninth lunar month based on millet production in the Yellow River valley spanning from the Warring States period to Qin-Han period;The other one is suizhong wei duan,a fiscal year calculated from the first lunar month to the end of the year in tune with the rice production in the southern area,which was created by the Sun-Wu State.Judged from the time Guiyang county dispatched its officials to the capital and reported to the central government,recorded in the Jin bamboo-slip documents of Suxianqiao at Chenzhou,the fiscal year of suizhong wei duan was adopted after the unification of the Western Jin Dynasty.The compiling dates of household register documents in the Sixteen States and the Eastern Jin Dynasty can also prove this.Like the Tang Dynasty's accounting,the data recorded in the Western Jin Dynasty accounting documents,including field rent,household transfer,and corvees were budgets rather than actual levies.After the central financial institutions compiled them,a fiscal allocation plan for the next year can then be prepared.The pre-collected land rent in the bookkeeping document can be traced back to the practice of the Jiangnan region in the Han Dynasty.The land rent budgeting method used in the Jiangnan region based on rice production in the Han Dynasty and the year-end fiscal year by Sun-Wu state(suizhong wei duan)thus formed the basic source of the national financial budget system after the unification of the Western Jin Dynasty.The fiscal year's“Jiangnanization”of the Western Jin Dynasty mirrors the central government's policy of the social and economic changes during this period.

关 键 词：郴州晋简 中古时期 财政年度 岁终为断 财政预算体制 江南化 

分 类 号：K235[历史地理—历史学]