【摘要】：與秦漢魏晉南朝不同,北魏開國近百年間百官無祿,吏治腐敗與此關系頗大。在參考《周禮》和兩漢魏晉有關制度的基礎上,北魏孝文帝太和八年(484年)六月下詔班祿,并規(guī)定"罷諸商人"、增收戶調及嚴懲贓罪。班祿詔顯示,北魏地方政府與商人關系密切,地方官府中大概存在著類似隋朝公廨田的田產,其收獲物需通過商業(yè)貿易或發(fā)放高利貸而牟利。約在俸祿制班行前十年左右,實行俸祿制的建議已被提出且有零星官"祿"的記載,表明俸祿制是在總結之前相關經驗的基礎上加以定型和成熟化的產物。俸祿制實施的前提是政府財政收入的增加,班祿詔及一年多之后頒布的新稅制,戶調均有不同程度的提高,民眾的負擔在短期內無疑會有所加重。針對廢止俸祿制的提議,中書監(jiān)高閭從歷史、現實和理論結合的角度系統(tǒng)闡述了實施俸祿制的必要性及其政治作用,認為俸祿制實施后官吏的貪贓枉法行為將受到遏制,民眾的實際負擔則會減輕,有利于更好地加強統(tǒng)治。
[Abstract]:Different from the Qin, Han, Wei, Jin and Southern dynasties, the Northern Wei Dynasty was founded in the last hundred years, and the corruption of officials had a great relationship with it. On the basis of referring to Zhou Li and relevant systems of Han Dynasty and Wei and Jin dynasties, Northern Wei Xiaowen Emperor Taihe ordered ban Lu in June of eight years (484), and stipulated that "strike all merchants" and increase the number of households to transfer and severely punish the crime of stolen goods. Ban Luzhao showed that the local government of the Northern Wei Dynasty was closely related to the merchants, and there were probably fields similar to the mixed Court of the Sui Dynasty in the local government, whose harvest was to be profited by commercial trade or loan usury. About ten years before the salary system was carried out, the suggestion of implementing the salary system has been put forward and there are scattered records of "salary", which indicates that the salary system is the product of shaping and maturing on the basis of summing up the relevant experience before. The premise of the implementation of the salary system is the increase of government revenue, the new tax system promulgated by Banlu and the new tax system issued more than a year later, the household transfer has been raised to varying degrees, and the burden on the public will undoubtedly increase in the short term. In view of the proposal to abolish the salary system, the author systematically expounds the necessity and the political function of implementing the salary system from the angle of history, reality and theory, and thinks that the corrupt and perversive behavior of the officials will be restrained after the implementation of the salary system. The people's actual burden will be reduced, conducive to better strengthen the rule.
【作者單位】： 首都師范大學歷史學院;
【分類號】：K239.21

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本文編號：2198051