北宋陕西路财政研究

发布时间：2018-06-14 07:12

本文选题：陕西路 + 军事性财政　；参考：《广西师范大学》2012年硕士论文

【摘要】：北宋陕西路地处西北边陲,是宋夏战争中的折冲之地。其地经济发达,物产丰富,为当地的财政收入奠定了雄厚的物质基础。本文针对北宋陕西地区财政收支状况及其特点进行详细论述。研究方法以传统史学的文献资料为基础,结合现代相关的财政理念。同时,采取统计、分类、图表和比较的方法,对北宋陕西路的财政展开充分的探讨。北宋时期的陕西路财政是宋代地方财政史研究的重要内容之一。北宋一代,就陕西地区的财政收入而言处于全国前列。本文主要考察了两税、免役钱、榷酒、商税以及产自于陕西地区的解盐的收入。通过逐项的分析和综合考察,可以看出陕西地区本身财政实力雄厚,无论是.单项还是总的收入在全国均处于前列。仁宗朝以后,宋、夏大规模战争爆发,军费持续暴涨,山军事而起的边费成为陕西地区财政收入考察的另一个重要因素，中央为了解决陕西地区高额的军费问题,采取多种手段：在当地屯田、入中和籴、调拨中央和其他诸路的财赋往陕西地区,陕西地区一时成为中央财赋的输入重地,大量的财赋源源不断调往陕西地区。在财政的支出方面,作为地方行政单位的陕西路保持财赋的上供,以体现其政治上的向心性。另一方面,军费成为陕西路财政支出的主要项目,仁宗以后,陕西地区长期屯驻四五十万军队,军队的给养之费成为陕西乃至北宋王朝的重要支出项目。对陕西地区财政收支状况分析,可以看出陕西地区财政和军事捆绑,呈现出消费性强的“军事财政”特点,财政活动基本围绕军事供给展开。另外,其财政基本以仁宗朝为界限,前期持续稳定,后期受军事影响明显。同时,由于入中制度下的后勤补给方式存在漏洞,使得财政浪费现象严重成为陕西财政的又一特点。
[Abstract]:Northern Song Shaanxi Road is located in the northwest border, is the Song-Xia War in the folding. Its developed economy, rich in products, for the local financial revenue laid a solid material foundation. In this paper, the Northern Song Shaanxi region fiscal revenue and expenditure and its characteristics are discussed in detail. The research method is based on the literature of traditional historiography, combined with modern financial concepts. At the same time, by means of statistics, classification, chart and comparison, the finance of Shaanxi Road in Northern Song Dynasty is discussed. The finance of Shaanxi Road in the Northern Song Dynasty is one of the important contents of the study on the history of local finance in the Song Dynasty. The Northern Song Dynasty was in the forefront of the country in terms of the fiscal revenue of Shaanxi. This paper mainly examines the income of two taxes, free money, wine, commercial tax and salt production from Shaanxi region. Through item-by-item analysis and comprehensive investigation, we can see Shaanxi itself financial strength, whether it is. Single or total income is in the forefront of the country. After the Rinzong dynasty, large-scale wars broke out in Song and Xia dynasties, and military expenditures continued to soar. The border fees incurred by the Shan military have become another important factor in the investigation of Shaanxi's financial revenue. In order to solve the problem of high military expenditure in Shaanxi, the central government has been trying to solve the problem of high military expenditure in Shaanxi. Various measures were adopted: to open the fields in the local area, to neutralize the purchase of money, to allocate the central government and other roads of wealth to Shaanxi region, and Shaanxi region became the input of the central wealth Fu for a time, and a large number of financial funds continued to be transferred to the Shaanxi region. In the aspect of fiscal expenditure, Shaanxi Road, as a local administrative unit, maintains its financial contribution to reflect its political centrality. On the other hand, military expenditure has become the main item of fiscal expenditure on Shaanxi Road. After Renzong, the army stationed in Shaanxi for a long period of time, 45 million troops, and the cost of military supplies became an important item of expenditure in Shaanxi and even in the Northern Song Dynasty. Based on the analysis of the fiscal revenue and expenditure in Shaanxi, we can see that the combination of finance and military in Shaanxi shows the characteristics of "military finance" with strong consumption, and the financial activities basically revolve around military supply. In addition, its finance is basically defined by Renzong Dynasty, which is stable in earlier period and obviously affected by military affairs in later period. At the same time, because of the loophole in the logistics supply system, the phenomenon of fiscal waste has become another characteristic of Shaanxi finance.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：K244

【参考文献】