宋代轉(zhuǎn)般倉與國家財政關(guān)系研究
發(fā)布時間:2018-05-23 17:24
本文選題:宋代 + 轉(zhuǎn)般倉; 參考:《云南大學(xué)》2013年碩士論文
【摘要】:本文研究宋代轉(zhuǎn)般倉與國家財政關(guān)系問題,重點論述了宋代轉(zhuǎn)般倉興盛衰亡的歷史和宋代轉(zhuǎn)般倉在國家財政領(lǐng)域中的地位及作用,深刻地揭示了宋代轉(zhuǎn)般倉與國家財政的關(guān)系。筆者把歷史文獻(xiàn)與出土文物完整地結(jié)合起來,使沉睡在地下達(dá)千年之久的宋代轉(zhuǎn)般倉,在新時期被賦予了嶄新的研究內(nèi)容。從而啟發(fā)人們在社會主義新時期,仍然要吸收兩宋王朝轉(zhuǎn)般倉中的有益成份和治國理政中的寶貴經(jīng)驗,為現(xiàn)代倉儲事業(yè)和財政事業(yè)服務(wù)。論文分為以下六個部分: 第一部分,緒論。主要敘述研究宋代轉(zhuǎn)般倉的緣由、目的和方法,研究的歷史和現(xiàn)狀,以及研究的重點、難點和創(chuàng)新之處。 第二部分,簡要敘述宋代以前的倉儲基本情況。首先簡要介紹先秦時期的主要倉儲,然后介紹秦漢時期的倉儲和隋唐時期的倉儲情況。 第三部分,重點論述宋代轉(zhuǎn)般倉的基本情況。首先介紹宋代倉儲的十三種主要類型;其次分析宋代轉(zhuǎn)般倉的源起于隋代和唐代前期運河沿岸一些倉儲的轉(zhuǎn)相灌注、唐代中期的節(jié)級轉(zhuǎn)運倉以及唐代后期的轉(zhuǎn)運倉;再次通過北宋時期東南六路漕糧轉(zhuǎn)般倉和漕鹽轉(zhuǎn)般倉的設(shè)置、布局和運轉(zhuǎn)情況的敘述,詳細(xì)地論述了北宋轉(zhuǎn)般倉興盛衰亡的歷史;最后通過南宋時期轉(zhuǎn)般倉的設(shè)置、布局和運轉(zhuǎn)情況的敘述,詳細(xì)地論述了南宋的轉(zhuǎn)般倉。 第四部分,重點論述宋代轉(zhuǎn)般倉在國家財政體制中的地位和作用。首先闡述宋代轉(zhuǎn)般倉與財政機構(gòu)之間的關(guān)系;然后通過宋代轉(zhuǎn)般倉的稅庫特征、國庫特征和在國家預(yù)算體系中的組成等三方面的闡述,論述了宋代轉(zhuǎn)般倉在國家財政預(yù)算收入體系中的地位;再次通過宋代轉(zhuǎn)般倉是社會產(chǎn)品的分配工具和轉(zhuǎn)般倉代發(fā)制度保障財政支出分配順利進(jìn)行等兩方面的闡述,論述了宋代轉(zhuǎn)般倉在國家財政支出分配體系中的作用。 第五部分,論述宋代轉(zhuǎn)般倉在歷史上的地位。通過宋代代表人物對轉(zhuǎn)般倉的態(tài)度和評價,及宋代轉(zhuǎn)般倉對元、明、清三代的影響,肯定它在歷史上的地位。 最后,對全文進(jìn)行總結(jié)。歸納出宋代轉(zhuǎn)般倉的特點,以及指出研究宋代轉(zhuǎn)般倉與國家財政關(guān)系問題,對于當(dāng)前做好倉儲事業(yè)和財政事業(yè)的歷史意義。
[Abstract]:This paper studies the relationship between the transformation of storehouses in Song Dynasty and the state finance, and focuses on the history of the rise and fall of the vicissitudes of the storehouses in the Song Dynasty and the position and role of the storehouses in the field of national finance in the Song Dynasty, which profoundly reveals the relationship between the transformation of the storehouses in the Song Dynasty and the state finance. The author combines the historical documents with the unearthed cultural relics completely, which makes the Song Dynasty turn into a storehouse which has been sleeping in the land for thousands of years, and has been endowed with new research contents in the new period. In order to enlighten people in the new period of socialism, we should still absorb the beneficial elements in the transformation of the two Song dynasties and the valuable experience in governing the country and managing the government, so as to serve the modern warehousing and financial undertakings. The thesis is divided into the following six parts: The first part, introduction. This paper mainly describes the reason, purpose and method, history and present situation of the research, as well as the emphases, difficulties and innovations of the research. The second part, briefly describes the basic situation of storage before the Song Dynasty. Firstly, it briefly introduces the main warehousing in the pre-Qin period, then introduces the storage situation in the Qin and Han dynasties and Sui and Tang dynasties. The third part focuses on the basic situation of the transformation of the Song Dynasty. This paper first introduces the 13 main types of storage in Song Dynasty, then analyzes the origin of the storehouse in Song Dynasty, which originated in the Sui Dynasty and the canal coast of the early Tang Dynasty, the section-grade transshipment warehouse in the middle Tang Dynasty, and the transshipment warehouse in the late Tang Dynasty. Again, through the setting, layout and operation of the six channels of the southeast of the Song Dynasty, the history of the rise and fall of the storehouse is discussed in detail. Finally, through the setting of the storehouse in the Southern Song Dynasty, the article discusses the establishment of the storehouse in the Southern Song Dynasty. The layout and operation of the narration, detailed discussion of the Southern Song Dynasty. The fourth part focuses on the position and role of the transformation of the Song Dynasty in the national financial system. First of all, the paper expounds the relationship between the financial institution and the storehouse transformed from the Song Dynasty, and then through the tax storehouse characteristics, the treasury characteristics and the composition in the state budget system of the Song Dynasty. This paper discusses the position of transferring storehouse in the state budget revenue system in Song Dynasty, and expounds that it is the distribution tool of social products and the system of transferring storehouse to ensure the smooth distribution of financial expenditure through the transformation of storehouse in Song Dynasty, which is the distribution tool of social products and the guarantee of smooth distribution of financial expenditure. This paper discusses the role of the transformation of storehouse in the distribution system of national financial expenditure in the Song Dynasty. The fifth part discusses the historical position of the Song Dynasty. Through the attitude and evaluation of the representative figures of the Song Dynasty to the storehouse, as well as the influence of the Song Dynasty on the Yuan, Ming and Qing dynasties, its historical status was affirmed. Finally, the full text is summarized. This paper sums up the characteristics of the transformation from warehouse to warehouse in Song Dynasty and points out the historical significance of studying the relationship between storehouse and national finance in Song Dynasty.
【學(xué)位授予單位】:云南大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2013
【分類號】:K244;F812.9
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