北宋中期陕西路军事财政新变——以仁宗朝宋夏三战为中心  

The New Changes of Military Finance of Shaanxilu in the Middle of the Northern Song Dynasty:Centered on the Three Battles of Song and Xia in the Reign of Song Renzong

作　　者：薛政超 岳潇岚 

机构地区：[1]云南大学历史与档案学院,云南昆明650091 [2]江南大学历史研究院,江苏无锡214122

出　　处：《历史教学（下半月）》2023年第10期46-57,共12页History Teaching

基　　金：国家社会科学基金重大项目“中国古代财政体制变革与地方治理模式研究”(17ZDA175);云南大学一流大学建设“富民社会”理论创新高地及中国经济史创新团队项目阶段性成果。

摘　　要：在宋夏战争新形势的推动下,宋仁宗朝的陕西路军事财政责任上移,朝廷建立“中央-地方”的财政供给体制,使之成为陕西路军事财政融入国家财政的重要阶段。主政者以扩权与分工为基本原则,构建以选近要特置的陕西路都转运使、本路转运使与言官、清要和财计等朝官组成的临遣系统,分别负责“经画”“奉行”“督办”等事务的三位一体军事财政管理体系。在此基础上以度支为主、内藏为辅承担起本路供军主责并较大幅度地增加财政供给,同时将之与“要害”战区、纵向防御战略相结合优化军需供给模式。而西夏立国带来的国防压力与财困冗费造成的内政忧患之间的平衡,以及由和转攻战略与士人轻夏思想之间的纠缠,共同制约奠定了“既增又限”“省费供军”的财政路线的政策基调。仁宗朝陕西路军事财政新的变化,凸显了北宋陕西路军事财政发展过程中承前启后的阶段特征与内在逻辑。Driven by the new situation of the Song and Xia wars,the military financial responsibility of Shaanxilu of the Song Renzong Dynasty began to move up,and the imperial court established a"central-local"financial supply system,making it an important stage for the integration of Shanxilu military finance into national finance.Decision makers took the expansion of power and division of labor as the basic principles,to build a management system composed by the temporary appointment of the Shaanxilu duzhuanyunshi,zhuanyunshi,remonstration officials,financial officials,which was responsible for the management of military financial affairs such as coordination,implementation and supervision during the Song-Xia Wars,On this basis,The Duozhi and Neizangku continuously increased the military financial supply of Shaanxilu and assumed the main responsibility of military financial supply.At the same time,it was combined with the"key"war zone and vertical defense strategies to optimize the military supply.The balance between national defense pressures from Xixia and the hardship caused by financial difficulties,and the contradiction between strategic transformation and the thoughts despising Xixia,they all together laid the policy tones of the financial line of"both increase and limit"and"save money for the army"The new changes in the military finance of Shaanxilu during the reign of Song Renzong highlighted the stage characteristics and internal logics of the development of the military finance of Shaanxilu in the Northern Song Dynasty.

关 键 词：军事财政 宋夏战争 宋仁宗 陕西路 

分 类 号：K244[历史地理—历史学]