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在线阅读 --哲学社会科学版 2016年4期《由私济公:宋代内藏财政的职能变奏》
由私济公:宋代内藏财政的职能变奏--[在线阅读]
董春林
成都师范学院 史地与旅游学院, 四川 成都 611130
起止页码: 34--47页
DOI: 10.13763/j.cnki.jhebnu.psse.2016.04.005
摘要
宋代内藏库的支出方式及支出用途随着其财力及国家财政状况几经变化,这些财政职能的变化,无不折射出内藏库作为国家财政后备库及应急库的一些外向化财政特征。宋代内藏库财力的波动主要得益于皇权及特殊时代环境赋予内藏库的绝对事权,由此构造了内藏财政兼具天子私财和国家财政的双重财政属性。这种财政属性得以在两宋长期维持下来,除了适时体现多变的时代境遇下“皇恩浩荡”的主观诉求之外,也与太祖、太宗时期确立以军需为其主要职能的祖宗家法有关。

Functions of the financial reserves in Song dynasty
DONG Chun-lin
School of History, Geography and Tourism, Chengdu Normal College, Chengdu, Sichuan 611130, China
Abstract:
In Song dynasty, the mode and purposes of payment have fluctuated in accordance with the national financial powers. Reserves that are established early in the Northern Song are used for symbolic loaning at the reign of Emperor Renzong for the wars between Song and Xia. By the reign of Emperor Shenzong, institutional improvements are implemented and simplified by Wang Anshi for the financial management, the purpose of which is to prevent the reserves from being used up. Besides, the loaning out of the reserves grows to be a leasing. The reserves act as an unconventional blessing for the military expenditures and other contingencies, while the benefits from business transactions and other sources help with the growth of financial power of the reserves. This is how the properties of financial reserves are maintained throughout the Song dynasties.

收稿日期: 2016-04-18
基金项目:

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