宋代地方官吏对官府资产的侵占及其治理  

Encroachment and Governance of Official Assets by Local Officials in the Song Dynasty

作　　者：王晓龙[1] WANG Xiaolong(Center for Studies of Song History,Hebei University,Baoding,Hebei 071002,China)

机构地区：[1]河北大学宋史研究中心,河北保定071002

出　　处：《河北大学学报(哲学社会科学版)》2025年第3期48-58,共11页Journal of Hebei University(Philosophy and Social Science)

基　　金：河北省燕赵黄金台聚才计划骨干人才项目(教育平台)(HJZD202517)。

摘　　要：宋初统治者加强了财政领域的中央集权,导致地方财政收入锐减,但宋代地方财政的困窘,也与地方官吏对官府资产的肆意侵占、挪用有密切关系。其中以监司、知州、知县这些手握行政、财政大权的官员侵吞数量最多,危害也最为严重。而诸如监当官、胥吏这些直接与钱物、账簿打交道的人员也可通过偷盗和挪用,蚕食官府钱物。还有一些地方官吏通过利用官府钱物经营牟利、贿赂权贵或者以次充好,与官为市,变相侵吞官府资产。宋朝政府为维护国家利益,澄清地方吏治,也通过惩治贪赃、强化立法和监督审计、选拔清廉官吏、加强官箴教育等多种举措进行治理,但宋朝优容士大夫的整体社会风气,导致违法官吏得不到应有的惩治,致使这一问题在宋王朝统治中后期愈演愈烈,难以得到有效治理,其中的经验教训值得借鉴。The rulers of the early Song Dynasty strengthened centralization in the financial field,leading to a sharp decline in local fiscal revenue.However,the difficulties faced by local finance in the Song Dynasty were closely related to the arbitrary occupation and misappropriation of government assets by local officials.Among them,the officials in charge of administration and finance,such as Jiansi,Zhizhou and Zhixian embezzled the most and did the most harm.And those who directly dealt with money,goods and account books,such as the supervisor and Xuli,could also steal and embezzle the official assets.There were also some local officials who made profits through the use of official assets,bribing dignitaries or using inferior goods as superior ones,using their official position for commercial purposes,and embezzling the money and property of the government in disguised form.In order to safeguard the national interests and clarify the local official governance,the Song government also carried out a variety of measures to punish corruption,strengthen legislation and supervision audit,select honest officials,and strengthen official education.However,due to the overall social atmosphere of favoring literati and officials in the Song Dynasty,the illegal officials could not be punished,resulting in the problem becoming increasingly fierce in the late Song Dynasty and difficult to get effective governance.The lessons are worth pondering.

关 键 词：宋代 地方官吏 官府资产 侵占 治理 

分 类 号：K244[历史地理—历史学]