摘要
刘邦进入关中以后,"承秦之制"着手重建政治体制,其中包括了最重要的财政体制。经过汉初的努力,西汉建立了完备的中央、地方财政体制,比秦更加完善、完备。两汉财政机构,特别是财政职官体系,实际上代表着统一的封建王朝初期财政职官体制状况,也成为封建社会中期和晚期财政职官体系的雏形。《汉书.地理志》作为我国第一部正史地理志,它为我们研究西汉史提供了许多重要史料,其中记载了大量地方财政职官的设置情况,如铁官、盐官、工官、服官等。研究《汉书.地理志》所记职官,对我们进一步了解西汉财政职官的组成、发展概况具有重要意义。
Since Liu Bang seized Guanzhong, he started reconstructing the government system on the basis of the former Qin system. The new system included a most important part： the fiscal system. Years later, the Western Han Dynasty established selfcontained fiscal systems at the central and local government levels, which were more efficient than that in the Qin Dynasty. The fiscal organizations in the Western and Eastern Han dynasties, particularly the official posts offered at the time, are in fact signifiers of the status quo of the early stages of the feudal dynasties. The Annals of Geography in the Book of Han, as the first official record in history, offered much information on the study of the Western Han Dynasty. The Annals recorded the placement of a large number of officials in charge of finance at the local government levels, e.g. officers in charge of iron production, salt,civil engineering, and cloth - weaving, etc. A study on the official posts gives light to the composition of the fiscal organ and its development in the Western Han Dynasty.
出处
《陇东学院学报》
2008年第5期134-138,共5页
Journal of Longdong University
关键词
汉书
地理志
职官
职掌
The Book of Han
The Annals of Geography
Official posts
the functions of administrators
