复旧与延新:唐德宗年间的两次罢免财政使职探析  

Restoration and Renewal:On the Two Removals of Financial Envoys during the Reign of Emperor Dezong of the Tang Dynasty

作　　者：秦菲 肖地林 QIN Fei;XIAO Dilin(Shangrao Normal University,Shangrao Jiangxi 334001,China)

机构地区：[1]上饶师范学院历史地理与旅游学院,江西上饶334001

出　　处：《上饶师范学院学报》2023年第1期73-79,共7页Journal of Shangrao Normal University

基　　金：教育部人文社会科学研究一般项目(20YJC770027)。

摘　　要：唐代前期的财政系统是尚书省领导下的部寺体制,玄宗之后由于统治形势的变化等问题,财政系统逐渐使职化.德宗年间发生过两次罢使和还职尚书的财政改革,两次罢使都是出于收纳使职权力,加强中央权力和回归旧制的政治考虑,但在复旧心态和政治保守主义等因素影响下改革止步于回归旧制.两次罢使在旧制已废、使职新制优势明显的因素下都以复使告终,此后唐代财政系统继续发展成了三司理财格局.制度变迁是势之必然,制度改革要有高远的政治眼光和敏锐的创新意识.During the early Tang period,the financial system was a ministry system under the leadership of Shang-shusheng(Chancery).After the reign of Emperor Tang Xuanzong,the financial system gradually became professional due to the changes of the ruling situation.During the reign of Emperor Tang Dezong,there were two financial re-forms,namely,the removal of financial envoys and the return of the minister to his post.The two removals were mo-tivated by the political considerations of collecting the envoys'power,strengthening the central power and returning to.the old system.However,under the influence of factors such as restoring the old mentality and political conserva-tism,the reform stopped at returning to the old system.The two removals ended with the resumption of envoys un-der the factors of the abolition of the old system and the obvious advantages of the new system.Hence,the financial system of the Tang Dynasty continued to develop into the financial management structure of the three departments.Changes in the system are inevitable,and the reform of the system requires political insight and a sense of innovation.

关 键 词：唐德宗年间 财政使职 罢使 回归旧制 非制度化 

分 类 号：K242.3[历史地理—历史学]