唐宪宗元和财政体系研究

发布时间：2019-06-21 17:58

【摘要】：唐宪宗“元和中兴”是唐代后期中央政府在与地方藩镇的角逐中取得重大胜利,重新树立中央权威的重要历史事件。在实现“元和中兴”的过程中,国家财政为保障削藩战争胜利发挥了重要作用。本文从财政研究入手,探讨唐宪宗如何保证军事供应,顺利完成削藩大业。本文共分三章,前一章主要分析了元和财政体系的背景,第二章着重于探究元和财政体系的具体内容,最后一章则是对元和财政体系的评价。第一章主要从元和以前财政的发展和变化入手,分析了安史之乱后财赋重心的南移,梳理了从肃代之际的进献财政到德宗建中初期的两税改革,再到贞元后期姑息背景下的进奉这一发展脉络。德宗时期的“奉天之乱”暴露了两税法体制下的财政弊端,并由此促使德宗后期财政政策的转变,导致了脆弱的财赋格局以及混乱的财政体系。第二章主要分析了在元和削藩背景下,元和财政体系的发展变化。本章分析了元和削藩战争中的军费问题,结合“奉天之乱”,引出了元和时期财政体系的整顿,并对宰相领导财政体系下国家权力的运行进行了分析,认为这一体系实现了集权与效率的统一,同时对两税三分改革提出了新的见解;提出在削减南方军事力量及地方官额等一系列措施下,两税留使、留州部分进一步减少,从而实现了上供份额的增加;其次,通过对整顿后的财政收入进行分析,又提出国库依然存在费用不赡的情况,由此进一步对唐宪宗接纳进奉,紧缩财政开支等补充措施进行了分析;在上述分析的基础上,以削藩战争中的财政压力为出发点,分析了战争中的一系列财政政策,发现内库与国库在削藩战争中发挥了重要的作用,由此提出了财政“二元”格局的概念,并认为这一格局是两税法体制下定额僵化的派生物。第三章从元和财政体系的特点、作用、弊端及影响等方面对元和财政体系进行了评述。本章认为元和财政是一种战时财政体制,这种以集中为核心的战时财政,保障了元和军事战争的开销。但战时财政加深了对百姓的剥削与压迫,大量支出导致了中央财库空虚,中央对河北藩镇的经济政策没有解决藩镇的核心问题,重用钱谷吏、宦官和神策军等导致了这些权贵的蛮横,这些都带来了诸多不利影响。元和“二元”财政格局影响了南衙北司的政争,在“二元”基础上,元和以后财库区域多元化。总而言之,唐宪宗元和年间的财政改革及相关政策整顿了混乱的财政体系,确立了以江南为重心的财赋格局,加强了中央的财政权力,增加了财政收入。同时内库与国库并重的财政“二元”格局,有效弥补了两税法定额占用体制下国家财政的弊端,保障了削藩战争的军事供应。
[Abstract]:Tang Xianzong "Yuan and ZTE" was an important historical event in which the central government won a great victory with the local vassals and towns in the late Tang Dynasty and re-established the central authority. In the process of realizing Yuan and ZTE, state finance played an important role in ensuring the victory of the war. Starting with the financial research, this paper discusses how Tang Xianzong ensures the military supply and successfully completes the great cause of cutting vassals. This paper is divided into three chapters. The first chapter mainly analyzes the background of the yuan and financial system, the second chapter focuses on the specific content of the yuan and financial system, and the last chapter is the evaluation of the yuan and financial system. The first chapter mainly starts with the development and change of the Yuan Dynasty and the previous finance, analyzes the southward shift of the center of gravity of the finance after the Anshi chaos, and combs the development context from the contribution finance to the early tax reform in the early German and Zongjian period, and then to the connivance of the late Zhenyuan Dynasty. The "chaos of Fengtian" in the German period exposed the financial malpractice under the two tax law systems, and thus promoted the transformation of the fiscal policy in the later period of the Dezong period, which led to the fragile financial pattern and the chaotic financial system. The second chapter mainly analyzes the development and changes of Yuan and financial system under the background of Yuan Dynasty and cutting vassal. This chapter analyzes the military expenditure in the Yuan Dynasty and the war of cutting vassal, combined with the chaos of Fengtian, leads to the rectification of the financial system in the Yuan Dynasty, and analyzes the operation of the state power under the prime minister's leading financial system, and holds that this system has realized the unity of centralization and efficiency, and put forward new opinions on the reform of two taxes and three points. Under a series of measures, such as reducing the military forces and local officials in the south, the two taxes will be retained and the part of the prefectures will be further reduced, thus realizing the increase of the share of the confession. Secondly, through the analysis of the fiscal revenue after rectification, this paper also puts forward that there are still no expenses in the treasury, thus further analyzing the supplementary measures such as the admission of the Tang Xianzong and the tightening of fiscal expenditure. On the basis of the above analysis, taking the financial pressure in the war of cutting vassal as the starting point, this paper analyzes a series of fiscal policies in the war, finds that the internal treasury and the treasury have played an important role in the war of cutting vassal, thus puts forward the concept of financial "dualistic" pattern, and holds that this pattern is a rigid faction of quotas under the system of two tax laws. The third chapter comments on the characteristics, functions, disadvantages and effects of the yuan and financial system. This chapter holds that Yuan and finance are a kind of wartime financial system, which takes concentration as the core and guarantees the expenses of Yuan and military wars. However, during the war, finance deepened the exploitation and oppression of the people, a large amount of expenditure led to the emptiness of the central treasury, the central economic policy towards the town of Hebei did not solve the core problems of the town, and the reuse of Qian Gu officials, eunuchs and divine forces led to the insolence of these dignitaries, all of which brought a lot of adverse effects. The Yuan Dynasty and the "dual" financial pattern affected the political struggle of the Nanyabei Division. On the basis of the "dualism", the Yuan and the future treasury were diversified in the region. In a word, the financial reform and related policies of Tang Xianzongyuan and the years rectified the chaotic financial system, established the financial pattern with Jiangnan as the center of attention, strengthened the fiscal power of the central government and increased the fiscal revenue. At the same time, the dual pattern of finance, which attaches equal importance to the internal treasury and the state treasury, effectively makes up for the malpractice of the state finance under the quota occupation system of the two tax laws, and ensures the military supply of the war of cutting vassals.
【学位授予单位】：上海师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：K242

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