宋代县乡吏役与土地清丈研究
发布时间：2018-12-09 07:51
【摘要】：在宋代,土地作为赋役征发依据的作用日益突出,由此出现了严重的隐匿田亩的现象,致使赋役不均的问题日益突出。有鉴于此,宋代屡次推行土地清丈。县乡吏役在土地清丈中承担着不同的职责。北宋时,乡役人主要负责土地打量以及亩角计算;南宋时,乡役人需承担土地打量以及亩角产税的折算计定。县吏在土地清丈中负责指导监督乡役人的具体操作,在北宋时还需负责审定亩角及折算均摊产税;到南宋时,若乡役人无法完成亩角产税的折算计定,县吏就要承担该项工作。县乡吏役间的通力合作是完成土地清丈的重要保证,同时,他们也会勾结起来,利用职务之便徇私舞弊。宋代土地清丈有其常用的方法与技术。在方田法中,先以千步为一大方,再以百步为一小方划定土地。每一小方都用不同的字号来标记。方田的测量技术源于古代地图绘制中的"计里画方"。在经界法中,需要执役者将土地切割成各种已有计算方法的地形进行打量,分别计算各块面积,最后相加。与北宋相比,南宋对土地的管理呈现出日益严密化和精细化的趋势。在亩角计算上,宋代主要使用《九章算术》中的方法。在产税计算方面,依据各等土地的肥瘠等级将赋税祖额进行均摊,计算方法从北宋到南宋没有变化。宋代县乡吏役的职业道德水准不高,一方面,县乡吏役在土地清丈中的投入与回报之间无法取得平衡;另一方面,他们自己也拥有数量不一的土地,加之人情社会中盘根错节的各种关系,一旦利益相关便很难认真负责。在职业技能水平上,受两宋时各地教育发展水平及各阶层接受教育程度的影响,一些地方的县乡吏役可能不具备土地清丈所需要的书算能力。总之,宋代县乡吏役不能以较高的职业素养投入到土地清丈中。这直接影响到了土地清丈数据的准确性,进而影响到土地清丈的成效。
[Abstract]:In the Song Dynasty, the function of land as the basis for the collection and distribution of taxes became more and more prominent, resulting in a serious phenomenon of hiding farmland and mu of land, resulting in the problem of uneven taxation. In view of this, the Song Dynasty repeatedly promoted the land Qing Zhang. County and township officials in the land in the Qing Zhang bear different responsibilities. In the Northern Song Dynasty, the rural servants were mainly responsible for the calculation of the land volume and the calculation of the mu angle; in the Southern Song Dynasty, the rural servants had to undertake the calculation of the land volume and the tax reduction of the land production per mu. County officials are in charge of guiding and supervising the concrete operation of the village servants in the land clearance, and in the Northern Song Dynasty, they should also be responsible for examining and approving the mu angle and the conversion of the average yield tax; in the Southern Song Dynasty, if the village servants cannot complete the conversion calculation of the mu angle production tax, the county officials will have to undertake the work. The cooperation between the county and township officials is an important guarantee to complete the land clearance, at the same time, they will collude with each other and use their position to practice favoritism and malpractice. There were common methods and techniques for clearing land in Song Dynasty. In the Fangtian method, a thousand steps for a generous, then a hundred steps for a Xiao Fang delimited the land. Each Xiao Fang is marked with a different font size. The measurement technology of Fangtian originated from the ancient map drawing. In the boundary method, it is necessary for the enforcers to cut the land into various kinds of terrain which have been calculated, calculate the area of each block, and add it up at last. Compared with the Northern Song Dynasty, the management of land in the Southern Song Dynasty showed an increasingly rigorous and refined trend. In the calculation of mu angle, the Song Dynasty mainly used the method of "Nine chapters arithmetic". In the aspect of production and tax calculation, according to the fertilizer grade of all kinds of land, the tax ancestral amount was divided equally, and the calculation method did not change from the Northern Song Dynasty to the Southern Song Dynasty. The level of professional ethics of county and township officials in Song Dynasty is not high. On the one hand, there is no balance between the input and return of county and township officials serving in the land. On the other hand, they also own different amounts of land, coupled with the inextricable relationships in human society, once the interests are difficult to take seriously. At the level of vocational skills, affected by the development level of education and the educational level of all classes in various places during the Song Dynasty, the county and township officials in some places may not have the ability to calculate and write the books needed to clear the land. In short, the county and township officials in Song Dynasty could not be put into the land with higher professional literacy. This directly affects the accuracy of land clearance data, and then affects the effectiveness of land clearance.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：K244
本文编号：2369045
[Abstract]:In the Song Dynasty, the function of land as the basis for the collection and distribution of taxes became more and more prominent, resulting in a serious phenomenon of hiding farmland and mu of land, resulting in the problem of uneven taxation. In view of this, the Song Dynasty repeatedly promoted the land Qing Zhang. County and township officials in the land in the Qing Zhang bear different responsibilities. In the Northern Song Dynasty, the rural servants were mainly responsible for the calculation of the land volume and the calculation of the mu angle; in the Southern Song Dynasty, the rural servants had to undertake the calculation of the land volume and the tax reduction of the land production per mu. County officials are in charge of guiding and supervising the concrete operation of the village servants in the land clearance, and in the Northern Song Dynasty, they should also be responsible for examining and approving the mu angle and the conversion of the average yield tax; in the Southern Song Dynasty, if the village servants cannot complete the conversion calculation of the mu angle production tax, the county officials will have to undertake the work. The cooperation between the county and township officials is an important guarantee to complete the land clearance, at the same time, they will collude with each other and use their position to practice favoritism and malpractice. There were common methods and techniques for clearing land in Song Dynasty. In the Fangtian method, a thousand steps for a generous, then a hundred steps for a Xiao Fang delimited the land. Each Xiao Fang is marked with a different font size. The measurement technology of Fangtian originated from the ancient map drawing. In the boundary method, it is necessary for the enforcers to cut the land into various kinds of terrain which have been calculated, calculate the area of each block, and add it up at last. Compared with the Northern Song Dynasty, the management of land in the Southern Song Dynasty showed an increasingly rigorous and refined trend. In the calculation of mu angle, the Song Dynasty mainly used the method of "Nine chapters arithmetic". In the aspect of production and tax calculation, according to the fertilizer grade of all kinds of land, the tax ancestral amount was divided equally, and the calculation method did not change from the Northern Song Dynasty to the Southern Song Dynasty. The level of professional ethics of county and township officials in Song Dynasty is not high. On the one hand, there is no balance between the input and return of county and township officials serving in the land. On the other hand, they also own different amounts of land, coupled with the inextricable relationships in human society, once the interests are difficult to take seriously. At the level of vocational skills, affected by the development level of education and the educational level of all classes in various places during the Song Dynasty, the county and township officials in some places may not have the ability to calculate and write the books needed to clear the land. In short, the county and township officials in Song Dynasty could not be put into the land with higher professional literacy. This directly affects the accuracy of land clearance data, and then affects the effectiveness of land clearance.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：K244
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