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  本文選題：陜西路 + 軍事性財政�。� 參考：《廣西師范大學(xué)》2012年碩士論文

【摘要】：北宋陜西路地處西北邊陲,是宋夏戰(zhàn)爭中的折沖之地。其地經(jīng)濟發(fā)達,物產(chǎn)豐富,為當(dāng)?shù)氐呢斦杖氲於诵酆竦奈镔|(zhì)基礎(chǔ)。本文針對北宋陜西地區(qū)財政收支狀況及其特點進行詳細論述。研究方法以傳統(tǒng)史學(xué)的文獻資料為基礎(chǔ),結(jié)合現(xiàn)代相關(guān)的財政理念。同時,采取統(tǒng)計、分類、圖表和比較的方法,對北宋陜西路的財政展開充分的探討。 北宋時期的陜西路財政是宋代地方財政史研究的重要內(nèi)容之一。北宋一代,就陜西地區(qū)的財政收入而言處于全國前列。本文主要考察了兩稅、免役錢、榷酒、商稅以及產(chǎn)自于陜西地區(qū)的解鹽的收入。通過逐項的分析和綜合考察,可以看出陜西地區(qū)本身財政實力雄厚,無論是.單項還是總的收入在全國均處于前列。仁宗朝以后,宋、夏大規(guī)模戰(zhàn)爭爆發(fā),軍費持續(xù)暴漲,山軍事而起的邊費成為陜西地區(qū)財政收入考察的另一個重要因素，中央為了解決陜西地區(qū)高額的軍費問題,采取多種手段：在當(dāng)?shù)赝吞�、入中和糴、調(diào)撥中央和其他諸路的財賦往陜西地區(qū),陜西地區(qū)一時成為中央財賦的輸入重地,大量的財賦源源不斷調(diào)往陜西地區(qū)。在財政的支出方面,作為地方行政單位的陜西路保持財賦的上供,以體現(xiàn)其政治上的向心性。另一方面,軍費成為陜西路財政支出的主要項目,仁宗以后,陜西地區(qū)長期屯駐四五十萬軍隊,軍隊的給養(yǎng)之費成為陜西乃至北宋王朝的重要支出項目。 對陜西地區(qū)財政收支狀況分析,可以看出陜西地區(qū)財政和軍事捆綁,呈現(xiàn)出消費性強的“軍事財政”特點,財政活動基本圍繞軍事供給展開。另外,其財政基本以仁宗朝為界限,前期持續(xù)穩(wěn)定,后期受軍事影響明顯。同時,由于入中制度下的后勤補給方式存在漏洞,使得財政浪費現(xiàn)象嚴重成為陜西財政的又一特點。
[Abstract]:Northern Song Shaanxi Road is located in the northwest border, is the Song-Xia War in the folding. Its developed economy, rich in products, for the local financial revenue laid a solid material foundation. In this paper, the Northern Song Shaanxi region fiscal revenue and expenditure and its characteristics are discussed in detail. The research method is based on the literature of traditional historiography, combined with modern financial concepts. At the same time, by means of statistics, classification, chart and comparison, the finance of Shaanxi Road in Northern Song Dynasty is discussed. The finance of Shaanxi Road in the Northern Song Dynasty is one of the important contents of the study on the history of local finance in the Song Dynasty. The Northern Song Dynasty was in the forefront of the country in terms of the fiscal revenue of Shaanxi. This paper mainly examines the income of two taxes, free money, wine, commercial tax and salt production from Shaanxi region. Through item-by-item analysis and comprehensive investigation, we can see Shaanxi itself financial strength, whether it is. Single or total income is in the forefront of the country. After the Rinzong dynasty, large-scale wars broke out in Song and Xia dynasties, and military expenditures continued to soar. The border fees incurred by the Shan military have become another important factor in the investigation of Shaanxi's financial revenue. In order to solve the problem of high military expenditure in Shaanxi, the central government has been trying to solve the problem of high military expenditure in Shaanxi. Various measures were adopted: to open the fields in the local area, to neutralize the purchase of money, to allocate the central government and other roads of wealth to Shaanxi region, and Shaanxi region became the input of the central wealth Fu for a time, and a large number of financial funds continued to be transferred to the Shaanxi region. In the aspect of fiscal expenditure, Shaanxi Road, as a local administrative unit, maintains its financial contribution to reflect its political centrality. On the other hand, military expenditure has become the main item of fiscal expenditure on Shaanxi Road. After Renzong, the army stationed in Shaanxi for a long period of time, 45 million troops, and the cost of military supplies became an important item of expenditure in Shaanxi and even in the Northern Song Dynasty. Based on the analysis of the fiscal revenue and expenditure in Shaanxi, we can see that the combination of finance and military in Shaanxi shows the characteristics of "military finance" with strong consumption, and the financial activities basically revolve around military supply. In addition, its finance is basically defined by Renzong Dynasty, which is stable in earlier period and obviously affected by military affairs in later period. At the same time, because of the loophole in the logistics supply system, the phenomenon of fiscal waste has become another characteristic of Shaanxi finance.
【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：K244

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本文編號：2016603