摘要
从出土简牍资料来看,分期支付是秦汉时期就已存在的一种支付现象,更是财物支付的重要方式之一。秦汉时期朝廷允许基层百姓分期支付赋税、罚款和债务,地方官府在对居役者进行出粮时也会采取分期支付的形式。分期支付有相应的分期期限、分期次数及每期支付金额。秦汉时期分期支付现象的产生既受到基层吏民经济水平的影响,也是国家维持财政收入和社会稳定的结果。分期支付虽然一定程度上能够满足秦汉社会和国家的需要,但其发挥的积极作用仍然有限。
Evidence from excavated bamboo and wooden documents indicates that installment payment was not only a widespread economic practice but also a distinct mode of financial settlement in the Qin and Han dynasties.The central government permitted ordinary people to fulfill their fiscal obligations—such as taxes,fines,and debts—through installment schemes,while local authorities also adopted similar mechanisms when providing grain or remuneration to laborers.These payments followed clear institutional regulations concerning duration,frequency,and the amount of each installment.The emergence of installment payment practices reflected both the economic constraints of local populations and the state’s pragmatic efforts to stabilize fiscal income and preserve social order.However,despite its functional role in balancing state interests and social needs,the overall impact of installment payments remained limited.
作者
苏俊林
李熠
SU Junlin;LI Yi(School of History and Culture,Southwest University,Chongqing 400715,China)
出处
《南都学坛》
2026年第1期16-26,共11页
Academic Forum of Nandu:Journal of the Humanities and Social Sciences of Nanyang Normal University
基金
国家社会科学基金冷门“绝学”研究专项项目“岳麓秦简《奏谳文书》汇校与研究”(19VJX009)
中国社会科学院“绝学”冷门学科资助计划(25JXLM06)
中国社会科学院“卜宪群学部委员工作室”建设成果。
关键词
秦汉时期
出土简牍
分期支付
财物支付
《质日》
Qin and Han dynasties
excavated bamboo and wooden slips
installment payment
fiscal policy
“Zhi Ri(质日)”bamboo slips
