宋代朝廷封桩钱物研究

发布时间：2018-02-27 01:01

  本文关键词： 朝廷封桩钱物 宋代 财政储备 贮存　出处：《河北大学》2017年硕士论文　论文类型：学位论文

【摘要】：宋代朝廷封桩钱物是王安石变法时期为管理新法所增收的赋入和实现“富国强兵”目的,在承袭北宋初年封桩之制的基础上而形成的独立于“计司经费”之外的特殊钱物,它作为财政储备的一部分而存在,其钱物的支用权掌握在皇帝和宰相手中。宋代朝廷封桩钱物产生有着其特殊的时代背景:仁宗后期形成中央财政的匮乏、高度集权的三司财政体制在财政管理中存在着诸多的问题以及管理“新法”新增财赋的需要,都成为熙宁时期朝廷封桩钱物产生的历史背景。在封桩钱物来源上,北宋以“新法”增收为主,而南宋则主要依赖于茶盐香矾等榷利收入。在封桩钱物支用上,相同点在于供给军需是南、北两宋最为主要的支出项,不同在于北宋封桩钱物多用于佐助计司经费,而南宋将封桩钱物更多用于供奉皇室和抚恤灾伤。为更好的管理朝廷封桩钱物和保障中央对封桩钱物的控制权,宋廷又制定了详细而复杂的监管制度,涉及到封桩钱物的催征、贮存、支用及账籍修造、申报、稽考等诸多方面。对于朝廷封桩钱物,宋人评价各异,既有积极肯定者,又有消极否定者,但从总体来看,持消极否定者占多数。总体来看,在边患不断、自然灾害等突发性事件频繁的宋代,其财政支出存在诸多不可预测性因素,需要贮备一定数量的钱物作为财政储备,这也是朝廷封桩存在的合理性与必要性。朝廷封桩将大量钱物频繁地用于供给军需、犒赏将士、赈恤灾伤、佐助计司经费等,发挥着财政应急作用,一定程度上延缓了宋代财政支出水平上升的惯性、减少了短期内大幅增加赋税情况的出现,对于维护社会稳定、延长宋祚发挥着不可替代的功效。但朝廷封桩的存在同时给宋代财政运行带来诸多不利的影响:朝廷封桩一些赋入来源与市场关系紧密,造成朝廷钱物来源的不稳定;封桩规模的过大,挤占了大量正常经费,造成户部等计司部门经费的不足、加剧了地方财政的窘困;朝廷封桩出现使得中央财权被进一步分割,中央财政条块状的管理模式及朝廷封桩严密的监管制度,又造成财政管理机构之间彼此信息沟通不畅,给宋代财政运转带来诸多不便。上述的不利影响以及南宋时期朝廷钱物被频繁地调入内藏库及用于“奉亲”等非公共性财政支出,成为宋代士大夫们对朝廷封桩诟病的原因所在。
[Abstract]:The Song Dynasty court sealing pile Wang Anshi reform period is money and income for the implementation and management of the new Fu into fuguoqiangbing, special money are different from the "cheese funds" formed in the early Northern Song Dynasty inherited the basis for sealing pile on, as it is a branch of fiscal reserves and the existence of its money with the power in the hands of the emperor and the prime minister hands. The Song Dynasty court sealing pile has its money and special background: Injong formed the central finance shortage, the highly centralized financial system of our three requires the existence of many problems and management of "new" new finance in financial management, have become the Xining period the historical background of the money piles. In sealing pile money sources, the Northern Song Dynasty to the "new law" and the income mainly depends mainly on tea aroma such as alum salt to enjoy monopoly income. With the money in piles on the same point Is the supply of munitions is south, north two song most major expenditures in the Northern Song Dynasty, different piles for money funds and the Secretary meter Sasuke, will be more dedicated to the royal seal pile money and pension. For better disaster management and protection of the central court sealing pile money and control of the piles and the song, the court also formulated a detailed and complex regulatory system, relates to a sealing pile and levy, storage, support and account books made the declaration, examination and other aspects. For the piles of money, the evaluation is different, both positive and negative, negative, but overall, to negative majority. Overall, while constantly suffering from natural disasters, unexpected events of the Song Dynasty, the fiscal expenditure has many unpredictable factors, need to have a certain amount of money as reserves, which is towards the rationality of existing piles Ting The necessity and the court will be a lot of money. Piles are frequently used in the supply of munitions, reward soldiers, disaster relief funds, Sasuke cheese plays a role, the financial emergency, to some extent delay the Song Dynasty expenditure levels rise sharply in the short term to reduce the inertia, increase tax situation, to maintain social stability and play an irreplaceable effect. But the extension of the Song Zuo court sealed the existence of the pile at the same time to the financial operation brings many adverse effects: the letter to pile into a relationship with Fu source market closely, and sources of instability caused by the court; sealing pile size is too large, a lot of normal funds, resulting in insufficient revenue so our department funds, exacerbated by local financial embarrassment; court sealing pile makes the central financial authority was further divided, the bulk of the central financial management mode and the sealing pile strict supervision system, Between the financial institution and cause each other poor communication, to the financial operation inconvenience. These adverse effects as well as the Southern Song Dynasty imperial court and is frequently transferred inside the library and used in pro and other non public expenditure, become literati in their reasons for the sealing pile criticized.

【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：K244
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本文编号：1540421