宋代财政复合单位考释  

A Textual Research and Interpretation of Composite Fiscal Units in the Song Dynasty

作　　者：包伟民 Bao Weimin

机构地区：[1]浙大城市学院浙江历史研究中心,浙江杭州310015

出　　处：《史学月刊》2024年第9期43-51,共9页Journal of Historical Science

摘　　要：宋人往往将各种不同内容与价值的钱物数据简单相加,得出一个“贯石匹两”式的复合性单位,用以描述财政收支情况。此类现象在北宋文献记载中大量存在,令后人费解。要解决这一问题,应该跳出财政核算的传统思路来理解这种文本。受实物财政体系影响,复合单位现象早就存在。汉代常有财政开支“巨万”钱币的记载,那不过是为了表达一种意象,不一定为实数。宋代常见的财政复合单位也正是这样,是表达财政统计总额的一种“说法”或“写法”,而不是实际的财务“算法”。到南宋,财政收支中钱币的比例明显扩大,人们开始倾向于将各种不同物品折算成钱币表述总额,复合单位现象因此减少。元明清时期,随着货币体系日趋统一,仅仅作为一种表述形式的财政复合单位也就更成为人们记忆中的事物了。The phenomenon of simply adding together data of money and goods with different contents and values to produce a composite unit of"guan,shi,pi,liang"frequently appears in the records of the Northern Song Dynasty,which is puzzling.To understand this kind of text,it is necessary to break away from traditional fiscal accounting thinking.Influenced by the system of material taxation,the phenomenon of composite units has long existed.In the Han dynasty,fiscal expenditures were often recorded as"billion"coins,which were merely an expression of imagery and not necessarily an exact figure.Similarly,the composite fiscal units commonly seen in the Song dynasty served as a way of expressing the total amount in fiscal statistics,rather than an actual financial calculation method.By the Southern Song Dynasty,the proportion of coins in fiscal revenue and expenditure had significantly increased,and people began to convert various different items into coins to express the total amount,thus reducing the phenomenon of composite units.Subsequently,as the currency system became increasingly unified,composite fiscal units,which merely served as a form of expression,became more of a historical memory.

关 键 词：宋代 财政数据 复合单位 贯石匹两 实物财政 

分 类 号：K245[历史地理—历史学]