秦汉时期财政运作研究

发布时间：2018-08-25 11:11

【摘要】：秦汉时期的财政运作包括两个层面,既包括财政体制、财政级别、财政官吏设置等内部层面的运作变迁,也包括受外部层面如政治环境、社会生活等影响下的财政运作实践,因此财政运作的形势变化是多层面、全方位、整体性的变化。现以财政制度而言,虽然历朝历代屡有变化,但基本上都以秦汉制度为蓝本,再以禁榷专卖、国家铸币、均输市易等财政运作方式来说,无一不是受秦汉制度的影响。可以说,秦汉时期的财政运作奠定了我国二千多年封建国家财政运作体系的基本框架。本论文在前人研究的基础上,尽可能地利用传统的历史文献和出土的简牍材料,借助于财政学、民族学、社会学等多学科的理论和方法,深入分析与比较研究财政运作在秦汉前后不同历史时期的变化,考察诸如政治治乱、经济盛衰、军事纷争与民族和战等因素对财政运作的影响,以期厘清秦汉财政运作发展的脉络,深入探究了它的演化与变迁的历程。本文包括绪论及三章内容。其中,绪论部分首先分类介绍了学界对财政运作有关问题的研究概况与存在的问题,认为虽然与财政有关的论述大量存在,但真正切入财政运作的论述尚不多见。第一章就秦朝开创了全国一级的财政体制、套独立的财政系统以及一系列财政措施进行总体论述,认为秦朝赋敛过重过急、消费性开支过快过大,都从根本上破坏了社会生产力。第二章比较研究了西汉各阶段的财政运作历程,认为随着土地兼并形势的发展,地主、商人等豪强势力不断壮大,逐渐成为与政府争夺财源的重要力量。对外与匈奴的关系一度牵动了财政运作的神经,比如汉武帝时期对匈奴实行的自卫反击战争,就将国家财政纳入了军事财政的轨道。新朝为了应付与匈奴军事对峙的巨额开支,便将敛财的目光转向工商业等领域,实施了范围广泛的六{f体制。第三章主要介绍东汉初年在政治上抑制豪强的扩张,经济上却为他们大开方便之门,官僚、地主与商人的势力得以自由发展起来,土地兼并与奴婢化问题也更甚于前代。从东汉中后期开始,外戚与宦官轮流执政以至宦官独霸朝政局面的形成与发展,不仅造成了财政消费性开支过度膨胀,地方的财权也逐渐被黑暗势力所侵蚀,甚至用于平定羌乱的战费也成为贪官污吏掠夺财富的又一重要途径。
[Abstract]:The financial operation of the Qin and Han dynasties included two levels, including the internal changes of the financial system, the financial level, the establishment of the fiscal officials, and the practice of the financial operation under the influence of the external level, such as the political environment and social life. Therefore, the financial operation of the situation is a multi-level, all-directional, holistic changes. As far as the financial system is concerned, although the successive dynasties have changed repeatedly, they are basically based on the Qin and Han systems, and then on the other hand, in terms of fiscal operation, such as banning monopoly sales, national coins, and losing money to the market, all of them are influenced by the Qin and Han dynasties' system. It can be said that the financial operation of the Qin and Han dynasties laid the basic framework of China's feudal state financial operation system for more than 2000 years. On the basis of the previous studies, this paper makes use of traditional historical documents and unearthed bamboo slips as far as possible, with the aid of the theories and methods of finance, ethnology, sociology, and so on. Deeply analyzing and comparing the changes of financial operation in different historical periods before and after Qin and Han dynasties, examining the influence of factors such as political chaos, economic prosperity and decline, military disputes and ethnic and war on the financial operation. In order to clarify the development of Qin and Han financial operation, deeply explore its evolution and vicissitude process. This paper includes introduction and three chapters. Among them, the introduction part firstly introduces the research situation and existing problems of the financial operation in academic circles, and thinks that although there are a large number of expositions related to finance, there are few discussions that really cut into the financial operation. The first chapter of the Qin Dynasty created a national financial system, set up an independent financial system and a series of financial measures for a general discussion, that the Qin Dynasty, too heavy and excessive collection of taxes, consumption spending too fast, too large. All fundamentally destroy the social productive forces. The second chapter compares the financial operation process of the Western Han Dynasty, and thinks that with the development of land annexation situation, the powerful forces such as landlords, businessmen and other powerful forces have gradually become an important force in competing with the government for financial resources. The external relations with the Xiongnu once affected the nerves of the financial operation, such as the self-defense war against the Xiongnu during the Han Dynasty, which brought the state finance into the track of the military finance. In order to cope with the huge expenditure of military confrontation with Xiongnu, the new dynasty turned its attention to industry and commerce and implemented a wide range of six {f system. The third chapter mainly introduces the Eastern Han Dynasty in the early years of the political suppression of the expansion of power, but the economic for them to open the door, bureaucrats, landlords and businessmen were able to develop freely, land annexation and slavery more than the previous generation. Since the middle and late Han Dynasty, the formation and development of the situation of eunuchs taking turns in power and eunuchs dominating the government not only caused the excessive expansion of financial consumption expenditure, but also gradually eroded the local financial power by the dark forces. Even the war money used to calm the chaos of Qiang has become another important way for corrupt officials to plunder their wealth.
【学位授予单位】：华东师范大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：K232;F812.9

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