从“公使钱”案看北宋中期中央与地方的财政博弈  

The Financial Game between the Central Government and the Local Government in the Middle of the Northern Song Dynasty Viewed from the“Entertainment Allowance”Case

作　　者：王晓龙[1] 郭志伟[1] WANG Xiao-long;GUO Zhi-wei(Song History Research Center,Hebei University,Baoding 071002,China)

机构地区：[1]河北大学宋史研究中心,河北保定071002

出　　处：《河北学刊》2023年第3期90-98,共9页Hebei Academic Journal

基　　金：2019年度国家社会科学基金一般项目“宋代地方政府与民间经营资本关系研究”(2019BZS044)。

摘　　要：北宋以来,地方财税项目不断被中央侵夺,逐渐形成了强大的中央财政集权体制。宋夏战争时期,由于庞大的开销造成了地方政府财政的窘迫局面,越来越多的士大夫关注于公使钱在地方财政中的作用。为解决边境州军犒赏经费紧张的局面,部分边臣加强了对公使钱的管理和经营。其中出现的种种“违规”行为,使中央政府认识到严格管理地方财政的重要性,故在台谏官的弹劾下酿成多起公案。面对中央政府的“掠夺”行为,地方政府同样采取多种方式来增加公使钱与之博弈,从而导致中央政府与地方政府在财权分配上的矛盾不断加深。In the Northern Song Dynasty,local fiscal and tax projects were constantly encroached by the central government,and a strong centralized financial system was gradually formed.In order to solve the shortage of reward funds for the border state army,some border generals strengthened the management and management of the entertainment allowance.All kinds of“violations”made the central government realize the importance of strict management of local finance,so many public cases were caused under the impeachment of the remonstrators.In the face of the“predatory”behavior of the central government,the local governments also took various ways to increase the amount of money played by the entertainment allowance,which led to the deepening of the contradiction between the central government and the local governments in the distribution of financial rights.

关 键 词：宋代 财政集中 公使钱 案件 博弈 

分 类 号：K244[历史地理—历史学]