摘要
在唐后期经五代到北宋初期财政中枢管理体制的演变过程中，虽然唐未曾出现以一名重臣主判三司的个别事例，后梁曾设置建昌宫使、国计使、租庸使分担了一部分财政中枢的职权，但总体上看，唐末、后梁实行的仍然是宰相分判三司制。后唐才正式改行一人专判三司制，但专判人选来源有多途，其职衔称号有多种；任命财政最高长官时，“判三司”与充“三司使”是两种不同的正式职街，轮流使用，但宰相被任命为“判三司”之后也可被称为“三司使”。后唐的一人专判财政三司制显示出较高的行政管理效率，故为后晋、后汉、后周乃至北宋初期所继承。与此同时，专判者的权力逐步增强，地位明显提高。
From the end of Tang Dynasty to the Later Liang,the three departments of financial and business management centre were run by three or two prime ministers.However,in the Later Tang one senior officer was specially assigned to lead the financial departments,titled as"Pan Sansi"(判三司)or"Sansi Shi"(三司使).For its high efficiency,this new financial management system was continuously adopted in the dynasties of the Later Jin,the Later Han,the Later Zhou and the early Northern Song.
出处
《中华文史论丛》
CSSCI
2010年第3期101-136,共36页
Journal of Chinese Literature and History
