绢帛与铜钱:唐朝虚估问题探究  

Silk and Copper Cash:An Exploration of the Over-valuation Issue in the Tang Dynasty

作　　者：原康 YUAN Kang(School of History,Culture and Tourism,Huaibei Normal University,Huaibei 235000,China)

机构地区：[1]淮北师范大学历史文化旅游学院,安徽淮北235000

出　　处：《青海师范大学学报(社会科学版)》2025年第1期97-105,共9页Journal of Qinghai Normal University(Social Sciences)

基　　金：安徽省科研计划编制项目“唐代地方财政研究”(2024AH053191)。

摘　　要：唐代财政收支中,对以绢帛为主的织物价格的虚估是一个较为复杂的问题,它不仅与当时“钱帛兼行”的货币制度有关,也与唐后期国家的财政危机、财政体系和赋税征收方式的变革有着密切的联系。两税法实施前后,唐王朝的财政计会方式逐渐由以实物数量为主转变为以钱额为主,但是国家在赋税征收中依然主要征收绢帛等实物,绢帛估价就成为影响国家财政收支的关键因素。随着中央财力的匮乏,度支在支出时肆意提高绢帛的估价,虚估由此而出现,并逐渐常态化。虚估作为平衡财政收支的手段之一,一直延续到唐朝灭亡。The issue of over-valuation in the Tang Dynasty was a complex one,which was not only related to the monetary system of“money and silk circulating concurrently”at that time but also closely linked to the financial crisis of the state,the transformation of the financial system,and changes in taxation methods in the late Tang Dynasty.Before and after the implementation of the Two Tax Laws,the financial accounting method of the Tang Dynasty gradually shifted from being dominated by physical quantity to being dominated by monetary amount.However,the state still mainly collected physical goods such as silk in taxation,making the valuation of silk a crucial factor affecting the state’s fiscal revenue and expenditure.With the scarcity of central government finances,the Ministry of Finance arbitrarily increased the valuation of silk in expenditures,leading to the emergence of over-valuation,which gradually became normalized.As one of the main means to balance fiscal revenue and expenditure,over-valuation persisted until the end of the Tang Dynasty.

关 键 词：唐朝 财政 绢帛 虚估 实估 

分 类 号：K242[历史地理—历史学]