释古与鉴今:四因说视域下包拯的财税思想与历史实践  

Interpretation of the Past and the Present:Bao Zheng’s the Finance-taxation Thoughts and Historical Practice from the Perspective of the Theory of Four Causes

作　　者：董中印 韩婷 DONG Zhong-yin;HAN Ting(Department of History,Anhui University,Hefei 230039,Anhui,China;School of Marxism,Anhui Medical University,Hefei 230032,Anhui,China)

机构地区：[1]安徽大学历史系,安徽合肥230039 [2]安徽医科大学马克思主义学院,安徽合肥230032

出　　处：《石河子大学学报（哲学社会科学版）》2023年第4期117-124,共8页Journal of Shihezi University(Philosophy and Social Sciences)

基　　金：安徽包公研究中心课题项目“包拯的财税思想和历史实践”(bgyj2021yjs-1)。

摘　　要：该文以亚里士多德“四因说”为视角,探讨包拯财税思想之“四因”,即“薄赋敛,宽力役,救荒馑”的“本因”,“轻徭薄赋、救助荒馑、废榷减冗、兴农兴商”的“物因”,自身与政府百姓内外需求合力的“动因”,以及“改革经济弊制、增长财政收入、改善民生”的“极因”。透过“四因”间必然的逻辑架构,阐释“极因”作为包拯财税思想的“目的因”,是包拯财税思想的至善追求。Based on Aristotle’s“the four causes”,this paper discusses the four causes of Bao Zheng’s thoughts on finance and taxation.Reducing corvee,relieving famine is the“original cause”of Bao Zheng’s thoughts.The“material cause”of Bao Zheng’s thoughts are reducing corvee,relieving famine,abolishing excess,promoting agriculture and flourishing commerce,the motivation of the combination of internal and external demands of the government and the people.And the“extreme cause”of Bao Zheng’s thoughts is reforming the economic system,increasing fiscal revenue and improving people’s livelihood.Through the logical framework of necessity among“the four causes”,it is the perfect pursuit of“extreme cause”as the“goal cause”of the thought of saving finance and taxation.

关 键 词：四因说 亚里士多德 包拯 财税思想 

分 类 号：K244[历史地理—历史学]