论租庸调制度下唐百官俸禄制度的变迁  

The Changes in the Tang Dynasty Officials'Salary System under the Rent,Tax,and Labor System

作　　者：张国刚[1] Zhang Guogang

机构地区：[1]清华大学人文学院,北京100084

出　　处：《南开学报(哲学社会科学版)》2025年第1期179-192,共14页Journal of Nankai university Philosophy,Literature and Social Science Edition

摘　　要：隋及唐初俸禄钱的四个方面职分田、公廨田(钱)、禄米、禄力(手力课)的措施被依次推出。高宗武后时期,是俸禄制度变化的一个重要时期,这种变化不完全表现为项目的增减,还有俸料钱来源的变化。其中,更重要的变化是乾封元年对于力役待遇及俸料钱的总体规范。最后,伴随李林甫开元二十四年“长行旨”的推行而进入一个总结性阶段。几乎所有关于唐代官员俸禄的论述,都没有清晰地解释唐代官员俸禄的两重用处,用于官员的薪资和用于官署的公费是不同的内容,尽管它们在食料、杂给之类开支中常常以官员的名义计算。分清“公”与“私”两种不同俸禄界限,是我们研读唐代俸禄史料时要特别予以关注的。During the Sui Dynasty and the early Tang Dynasty,measures related to officials'salaries(俸禄)were introduced sequentially in four aspects:allotment fields(职分田),public office fields(or funds)(公廨田/钱),grain stipends(禄米),and labor benefits(禄力or手力课).The period of Emperor Gaozong and Empress Wu Zetian marked a significant transitional phase in the salary system.These changes were not solely reflected in the addition or reduction of specific items but were characterized by shifts in the sources of salary funds.A more critical development occurred in the first year of the Qianfeng era when comprehensive regulations were introduced regarding labor benefits and salary funds.This evolution culminated in the 24th year of the Kaiyuan era with the promulgation of Li Linfu's“Permanent Directive”(长行旨),representing a summarizing phase.Most discussions about Tang Dynasty officials'salaries fail to clearly distinguish between their two primary purposes:as personal compensation for officials and as public funds for administrative use.While these expenses such as provisions and miscellaneous allowances were often recorded under officials'names,they served fundamentally different functions.Differentiating the“public”and“private”aspects of the salary system is crucial for interpreting historical materials on Tang Dynasty salaries accurately.

关 键 词：唐代前期 俸料钱 公廨田 职分田 食本 

分 类 号：D69[政治法律—政治学]