西汉财政政策研究

发布时间：2018-04-08 15:02

本文选题：西汉　切入点：财政政策　出处：《南京师范大学》2012年博士论文

【摘要】：本文在前人研究成果的基础上,对传世文献进行了重新梳理,并结合汉代出土的简牍材料,对西汉财政政策问题进行研究。本文主要分为三个部分：第一部分是从国家财政恢复的角度来探讨西汉前期的财政政策。西汉统治者为了恢复国家财政,惩亡秦之弊,采取了较为宽松的财政政策。在财政收入政策方面,西汉初期,中央政府制定了一系列法规措施,建立并完善了赋税征收体系。为了增加财政收入,仍然推行秦代的“分异令”,扩大小农家庭规模。在财政支出方面,西汉前期,不论是在国家还是皇室用度方面都比较节省。货币政策方面,笔者对汉文帝的货币政策进行分析,认为汉文帝的货币改革措施尽管有其弊端,但是从稳定币值和稳定西汉中央财政实际效果看,其改革应值得肯定。另外,对汉文帝赐邓通铸钱的意义,重新作出评价。在附录中,笔者利用凤凰山汉简对西汉地方财政问题进行了研究。第二部分侧重从解决财政危机的角度探讨西汉中期国家财政收入政策以及收入结构变动问题。尽管汉武帝继承了“文景之治”的成果,但是频繁的对外战争,不仅耗费了巨额财富,而且将国家财政也拖入了崩溃的边缘。因此,为了挽救国家财政,汉武帝君臣采取了一系列应对措施,不仅皇权全面渗入到财政领域,而且突破了西汉传统的财政收入体系的束缚,并通过对收入结构重大的调整,最终使西汉政府摆脱了财政危机的阴影。第三部分则从财政政策调整的角度来探讨西汉后期的财政政策。西汉后期统治者,积极调整国家财政政策,例如官营政策的适度放开以及重农政策的推行,使得国家财政最终步入正轨。通过分析,笔者认为汉宣帝的财政政策较为稳健。随着西汉后期专制皇权的松弛,以及西汉经学的盛行,官员越来越多地关注国家重大财政问题,这一方面约束了统治者对国家和皇室财政的滥用,另一方面也便利了官员们的谋私,并造成了国家财政的流失。
[Abstract]:Based on the previous research results, this paper reorganizes the literature and studies the fiscal policy of the Western Han Dynasty with the bamboo slips unearthed in the Han Dynasty.This paper is divided into three parts:The first part is to discuss the fiscal policy of the early Western Han Dynasty from the point of view of national financial recovery.In order to restore the state finance and punish the harm of Qin Dynasty, the rulers of the Western Han Dynasty adopted relatively loose financial policies.In terms of revenue policy, in the early Western Han Dynasty, the central government formulated a series of regulations and measures to establish and improve the tax collection system.In order to increase financial revenue, the Qin Dynasty, still carry out the "differentiation order", expand the size of small peasant families.In terms of financial expenditure, the early Western Han Dynasty, whether in the country or royal expenditure are relatively economical.In terms of monetary policy, the author analyzes the monetary policy of Emperor Wen Emperor of the Han Dynasty, and thinks that although the monetary reform measures of Emperor Han Dynasty have its drawbacks, the reform should be worthy of recognition from the view of stabilizing the value of the currency and the actual effect of stabilizing the central finance of the Western Han Dynasty.In addition, the Han Emperor gave Deng Tongzhu money significance, re-evaluation.In the appendix, the author studies the local finance of the Western Han Dynasty by using the Han bamboo slips of Fenghuang Mountain.The second part mainly discusses the national fiscal revenue policy and the change of income structure from the angle of solving the financial crisis in the middle period of the Western Han Dynasty.Although Emperor Wu inherited the achievement of "the Rule of Wen and Jing", the frequent foreign wars not only cost a great deal of wealth, but also brought the national finance to the brink of collapse.Therefore, in order to save the national finance, the monarch of the Han Dynasty took a series of countermeasures, not only the imperial power completely infiltrated into the financial field, but also broke through the shackles of the traditional fiscal revenue system of the Western Han Dynasty, and through the major adjustment of the income structure,Finally, the Western Han government got rid of the shadow of financial crisis.The third part discusses the fiscal policy in the late Western Han Dynasty from the angle of fiscal policy adjustment.The rulers of the late Western Han Dynasty actively adjusted the state financial policy, such as the moderate liberalization of the official policy and the implementation of the policy of emphasizing agriculture, which made the national finance finally on track.Through analysis, the author thinks that the fiscal policy of Emperor Xuandi in the Han Dynasty is more stable.With the relaxation of autocratic imperial power in the late Western Han Dynasty and the prevalence of Confucian classics in the Western Han Dynasty, officials paid more and more attention to the major financial problems of the state. On the one hand, this constrained the rulers' abuse of the state and royal finances.On the other hand, it also facilitated the officials to seek personal gain, and caused the loss of national finances.
【学位授予单位】：南京师范大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：F812.9;K234.1

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