摘要
唐末、五代至宋初,原由中央掌控的大部分征榷收入转为非上供的地方性收入。后梁、后唐政权均力图恢复唐后期中央直管在外场监的管理模式,后唐庄宗任用孔谦理财,力图通过省司场院独占征榷收入。但自后唐明宗以降,由于三司难以实现对所属在外场院的有效监管,使属省场院的运营、课利相较属州府场院存在劣势;加之朝藩关系整体朝向有利于中央的趋势发展,禁军却成为动摇皇权的威胁力量,五代君主出于经济上安抚、笼络禁军(兼镇)将领,及增重河朔藩镇财力以抵御契丹的需要,对藩镇榷利自擅予以姑息。省司场院多划归藩镇、州府,使征榷课利的“下移”趋势进一步加强,中央则主要致力于将榷利系省,限制藩镇自擅,这一格局也为宋初继承。
From the end of the Tang Dynasty and the Five Dynasties to the beginning of the Song Dynasty,most of the monopoly revenue originally controlled by the central government turned into local revenue.Both the Later Liang and Later Tang regimes tried to turn the monopoly profit as central fiscal revenue again.However,since Emperor Mingzong of the later Tang Dynasty,due to the difficulty for the Sansi(三司)to achieve effective supervision over their affiliated Changyuan(场院),the operation and the revenue of Shengsi(省司)-Changyuan have natural disadvantages compared with Fanzhen's Changyuan;On the other hand,the Forbidden Army became a main threat to shake the imperial power.The Five Dynasties monarchs reduce the supervision of the Fanzhen's fiscal affairs to gain the support from the Forbidden Army generals who concurrently serving as the commander of the Fanzhen,and increase the financial resources of the Heshuo Fanzhen to resist Khitan.As a result,the Shengsi-Changyuan were mostly assigned to Fanzhen and prefectures,and the trend downward trend from central to local of taxation was further strengthened.After that,put the monopoly revenue under central supervision and restrict Fanzhen collecting and using such revenue without authorization became the main task to the government of the Five Dynasties and the newly established Song Dynasty.
出处
《中国经济史研究》
北大核心
2026年第1期103-121,共19页
Researches in Chinese Economic History
基金
教育部人文社科重点研究基地重大项目“10—13世纪政治与社会再探研”(项目号:22JJD770005)阶段性成果。
关键词
唐宋时期
五代
征榷
场务
Tang-Song Period
Five Dynasties
Monopoly Management System
ChangWu
