本文關(guān)鍵詞： 朝廷封樁錢物 宋代 財政儲備 貯存　出處：《河北大學》2017年碩士論文　論文類型：學位論文

【摘要】：宋代朝廷封樁錢物是王安石變法時期為管理新法所增收的賦入和實現(xiàn)“富國強兵”目的,在承襲北宋初年封樁之制的基礎(chǔ)上而形成的獨立于“計司經(jīng)費”之外的特殊錢物,它作為財政儲備的一部分而存在,其錢物的支用權(quán)掌握在皇帝和宰相手中。宋代朝廷封樁錢物產(chǎn)生有著其特殊的時代背景:仁宗后期形成中央財政的匱乏、高度集權(quán)的三司財政體制在財政管理中存在著諸多的問題以及管理“新法”新增財賦的需要,都成為熙寧時期朝廷封樁錢物產(chǎn)生的歷史背景。在封樁錢物來源上,北宋以“新法”增收為主,而南宋則主要依賴于茶鹽香礬等榷利收入。在封樁錢物支用上,相同點在于供給軍需是南、北兩宋最為主要的支出項,不同在于北宋封樁錢物多用于佐助計司經(jīng)費,而南宋將封樁錢物更多用于供奉皇室和撫恤災傷。為更好的管理朝廷封樁錢物和保障中央對封樁錢物的控制權(quán),宋廷又制定了詳細而復雜的監(jiān)管制度,涉及到封樁錢物的催征、貯存、支用及賬籍修造、申報、稽考等諸多方面。對于朝廷封樁錢物,宋人評價各異,既有積極肯定者,又有消極否定者,但從總體來看,持消極否定者占多數(shù)�？傮w來看,在邊患不斷、自然災害等突發(fā)性事件頻繁的宋代,其財政支出存在諸多不可預測性因素,需要貯備一定數(shù)量的錢物作為財政儲備,這也是朝廷封樁存在的合理性與必要性。朝廷封樁將大量錢物頻繁地用于供給軍需、犒賞將士、賑恤災傷、佐助計司經(jīng)費等,發(fā)揮著財政應急作用,一定程度上延緩了宋代財政支出水平上升的慣性、減少了短期內(nèi)大幅增加賦稅情況的出現(xiàn),對于維護社會穩(wěn)定、延長宋祚發(fā)揮著不可替代的功效。但朝廷封樁的存在同時給宋代財政運行帶來諸多不利的影響:朝廷封樁一些賦入來源與市場關(guān)系緊密,造成朝廷錢物來源的不穩(wěn)定;封樁規(guī)模的過大,擠占了大量正常經(jīng)費,造成戶部等計司部門經(jīng)費的不足、加劇了地方財政的窘困;朝廷封樁出現(xiàn)使得中央財權(quán)被進一步分割,中央財政條塊狀的管理模式及朝廷封樁嚴密的監(jiān)管制度,又造成財政管理機構(gòu)之間彼此信息溝通不暢,給宋代財政運轉(zhuǎn)帶來諸多不便。上述的不利影響以及南宋時期朝廷錢物被頻繁地調(diào)入內(nèi)藏庫及用于“奉親”等非公共性財政支出,成為宋代士大夫們對朝廷封樁詬病的原因所在。
[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.

【學位授予單位】：河北大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：K244
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本文編號：1540421