摘要
东晋南朝皇权衰弱,控制地方的能力大为下降。州郡长吏不仅控制了地方财政,侵夺上供钱物的现象也时有发生。在这种情况下,刘宋开始设置台传机构,负责经办台仓、台库,试图从制度上杜绝州镇滥用上供钱物的现象发生。从《南齐书·萧子良传》、《册府元龟·邦计部》等史料记载看,台传在保管中央财物、加强中央财政方面确实发挥了重要作用。梁末"国用常褊",中央着力削夺地方财政,进一步将州郡"禄米绢帛"也纳入了台传体系。
The imperial power in East Jin and South Dynasties declines and its ability to control the local authorities is to a large extent limited. The local administrators not only control the regional finance, but also constantly retain for their own use the tributes that should go to the central Government. Under that condition, the emperor starts to set up a finance trans- formation institute responsible for transforming local tax so as to put an end to their abuses. Records of South Qi of XIAO Zi --liang Biography and other historic documents reveal that such a system does play an important role in protecting the central governmental income.
出处
《北京师范大学学报（社会科学版）》
CSSCI
北大核心
2009年第6期24-29,共6页
Journal of Beijing Normal University(Social Sciences)
关键词
南朝
台传
地方财政
上供财物
South Dynasties
finance transformation
local finance
tribute for central government
