宋代縣鄉(xiāng)吏役與土地清丈研究
發(fā)布時間：2018-12-09 07:51
【摘要】：在宋代,土地作為賦役征發(fā)依據(jù)的作用日益突出,由此出現(xiàn)了嚴(yán)重的隱匿田畝的現(xiàn)象,致使賦役不均的問題日益突出。有鑒于此,宋代屢次推行土地清丈�？h鄉(xiāng)吏役在土地清丈中承擔(dān)著不同的職責(zé)。北宋時,鄉(xiāng)役人主要負(fù)責(zé)土地打量以及畝角計算;南宋時,鄉(xiāng)役人需承擔(dān)土地打量以及畝角產(chǎn)稅的折算計定。縣吏在土地清丈中負(fù)責(zé)指導(dǎo)監(jiān)督鄉(xiāng)役人的具體操作,在北宋時還需負(fù)責(zé)審定畝角及折算均攤產(chǎn)稅;到南宋時,若鄉(xiāng)役人無法完成畝角產(chǎn)稅的折算計定,縣吏就要承擔(dān)該項(xiàng)工作。縣鄉(xiāng)吏役間的通力合作是完成土地清丈的重要保證,同時,他們也會勾結(jié)起來,利用職務(wù)之便徇私舞弊。宋代土地清丈有其常用的方法與技術(shù)。在方田法中,先以千步為一大方,再以百步為一小方劃定土地。每一小方都用不同的字號來標(biāo)記。方田的測量技術(shù)源于古代地圖繪制中的"計里畫方"。在經(jīng)界法中,需要執(zhí)役者將土地切割成各種已有計算方法的地形進(jìn)行打量,分別計算各塊面積,最后相加。與北宋相比,南宋對土地的管理呈現(xiàn)出日益嚴(yán)密化和精細(xì)化的趨勢。在畝角計算上,宋代主要使用《九章算術(shù)》中的方法。在產(chǎn)稅計算方面,依據(jù)各等土地的肥瘠等級將賦稅祖額進(jìn)行均攤,計算方法從北宋到南宋沒有變化。宋代縣鄉(xiāng)吏役的職業(yè)道德水準(zhǔn)不高,一方面,縣鄉(xiāng)吏役在土地清丈中的投入與回報之間無法取得平衡;另一方面,他們自己也擁有數(shù)量不一的土地,加之人情社會中盤根錯節(jié)的各種關(guān)系,一旦利益相關(guān)便很難認(rèn)真負(fù)責(zé)。在職業(yè)技能水平上,受兩宋時各地教育發(fā)展水平及各階層接受教育程度的影響,一些地方的縣鄉(xiāng)吏役可能不具備土地清丈所需要的書算能力�？傊�,宋代縣鄉(xiāng)吏役不能以較高的職業(yè)素養(yǎng)投入到土地清丈中。這直接影響到了土地清丈數(shù)據(jù)的準(zhǔn)確性,進(jìn)而影響到土地清丈的成效。
[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.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：K244
本文編號：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.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：K244
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