宋代转般仓与国家财政关系研究

发布时间：2018-05-23 17:24

本文选题：宋代 + 转般仓　；参考：《云南大学》2013年硕士论文

【摘要】：本文研究宋代转般仓与国家财政关系问题,重点论述了宋代转般仓兴盛衰亡的历史和宋代转般仓在国家财政领域中的地位及作用,深刻地揭示了宋代转般仓与国家财政的关系。笔者把历史文献与出土文物完整地结合起来,使沉睡在地下达千年之久的宋代转般仓,在新时期被赋予了崭新的研究内容。从而启发人们在社会主义新时期,仍然要吸收两宋王朝转般仓中的有益成份和治国理政中的宝贵经验,为现代仓储事业和财政事业服务。论文分为以下六个部分：第一部分,绪论。主要叙述研究宋代转般仓的缘由、目的和方法,研究的历史和现状,以及研究的重点、难点和创新之处。第二部分,简要叙述宋代以前的仓储基本情况。首先简要介绍先秦时期的主要仓储,然后介绍秦汉时期的仓储和隋唐时期的仓储情况。第三部分,重点论述宋代转般仓的基本情况。首先介绍宋代仓储的十三种主要类型；其次分析宋代转般仓的源起于隋代和唐代前期运河沿岸一些仓储的转相灌注、唐代中期的节级转运仓以及唐代后期的转运仓；再次通过北宋时期东南六路漕粮转般仓和漕盐转般仓的设置、布局和运转情况的叙述,详细地论述了北宋转般仓兴盛衰亡的历史；最后通过南宋时期转般仓的设置、布局和运转情况的叙述,详细地论述了南宋的转般仓。第四部分,重点论述宋代转般仓在国家财政体制中的地位和作用。首先阐述宋代转般仓与财政机构之间的关系；然后通过宋代转般仓的税库特征、国库特征和在国家预算体系中的组成等三方面的阐述,论述了宋代转般仓在国家财政预算收入体系中的地位；再次通过宋代转般仓是社会产品的分配工具和转般仓代发制度保障财政支出分配顺利进行等两方面的阐述,论述了宋代转般仓在国家财政支出分配体系中的作用。第五部分,论述宋代转般仓在历史上的地位。通过宋代代表人物对转般仓的态度和评价,及宋代转般仓对元、明、清三代的影响,肯定它在历史上的地位。最后,对全文进行总结。归纳出宋代转般仓的特点,以及指出研究宋代转般仓与国家财政关系问题,对于当前做好仓储事业和财政事业的历史意义。
[Abstract]:This paper studies the relationship between the transformation of storehouses in Song Dynasty and the state finance, and focuses on the history of the rise and fall of the vicissitudes of the storehouses in the Song Dynasty and the position and role of the storehouses in the field of national finance in the Song Dynasty, which profoundly reveals the relationship between the transformation of the storehouses in the Song Dynasty and the state finance. The author combines the historical documents with the unearthed cultural relics completely, which makes the Song Dynasty turn into a storehouse which has been sleeping in the land for thousands of years, and has been endowed with new research contents in the new period. In order to enlighten people in the new period of socialism, we should still absorb the beneficial elements in the transformation of the two Song dynasties and the valuable experience in governing the country and managing the government, so as to serve the modern warehousing and financial undertakings. The thesis is divided into the following six parts: The first part, introduction. This paper mainly describes the reason, purpose and method, history and present situation of the research, as well as the emphases, difficulties and innovations of the research. The second part, briefly describes the basic situation of storage before the Song Dynasty. Firstly, it briefly introduces the main warehousing in the pre-Qin period, then introduces the storage situation in the Qin and Han dynasties and Sui and Tang dynasties. The third part focuses on the basic situation of the transformation of the Song Dynasty. This paper first introduces the 13 main types of storage in Song Dynasty, then analyzes the origin of the storehouse in Song Dynasty, which originated in the Sui Dynasty and the canal coast of the early Tang Dynasty, the section-grade transshipment warehouse in the middle Tang Dynasty, and the transshipment warehouse in the late Tang Dynasty. Again, through the setting, layout and operation of the six channels of the southeast of the Song Dynasty, the history of the rise and fall of the storehouse is discussed in detail. Finally, through the setting of the storehouse in the Southern Song Dynasty, the article discusses the establishment of the storehouse in the Southern Song Dynasty. The layout and operation of the narration, detailed discussion of the Southern Song Dynasty. The fourth part focuses on the position and role of the transformation of the Song Dynasty in the national financial system. First of all, the paper expounds the relationship between the financial institution and the storehouse transformed from the Song Dynasty, and then through the tax storehouse characteristics, the treasury characteristics and the composition in the state budget system of the Song Dynasty. This paper discusses the position of transferring storehouse in the state budget revenue system in Song Dynasty, and expounds that it is the distribution tool of social products and the system of transferring storehouse to ensure the smooth distribution of financial expenditure through the transformation of storehouse in Song Dynasty, which is the distribution tool of social products and the guarantee of smooth distribution of financial expenditure. This paper discusses the role of the transformation of storehouse in the distribution system of national financial expenditure in the Song Dynasty. The fifth part discusses the historical position of the Song Dynasty. Through the attitude and evaluation of the representative figures of the Song Dynasty to the storehouse, as well as the influence of the Song Dynasty on the Yuan, Ming and Qing dynasties, its historical status was affirmed. Finally, the full text is summarized. This paper sums up the characteristics of the transformation from warehouse to warehouse in Song Dynasty and points out the historical significance of studying the relationship between storehouse and national finance in Song Dynasty.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：K244;F812.9

【参考文献】