摘要
随着东汉政权的瓦解,地方州郡和豪强的势力逐渐扩大,成尾大不掉之势,六朝政权为了生存和发展,在对豪强的既得利益让步妥协的同时,也努力进行制度创新,尝试分税制,努力扩大中央财源,希望重新建立中央集权的财政体制。但由于其在保护豪强既得利益的基本原则下,只能不断加重人民的负担,最终国困民穷,"财力俱尽",南方政权被北方统一。
With the collapse of Eastern Han Dynasty, local government and powerful forces expanded gradually. In order to survive and develop, the rulers of the Six Dynasties made great efforts to carry on institu- tional innovation, tried to implement the system of tax distribution, sought to extend financial resources of central authority and expected to reconstruct the financial system of centralization of authority. Due to the basic principle of protecting the vested interest, the system of tax distribution only aggravated the burden of the people. Eventually, running out of financial resources, the southern regime was unified by the northern regime.
出处
《阅江学刊》
2012年第5期93-98,共6页
Yuejiang Academic Journal
关键词
六朝
财政体制
分税制
中央集权
the Six Dynasties
financial system
the system of tax distribution
centralization of authority
