摘要
财政管理与运转问题关乎到国家兴衰,辽在占有幽云十六州后,统辖部分山西地区,而辽统辖下的山西地区是其重要财赋来源之地,辽朝极为重视。辽朝以西京建立为分界点,在西京建立前,山西地区的财政问题应由南京三司统一管理。在圣宗开泰年间,山西地区的财政管理出现过一次小的变革。兴宗重熙年间设立西京后,这一地区的财政运转问题逐渐明朗起来,由西京转运使司负责。
The issue of financial management and operation is related to the rise and fall of the country. After occupying the You Yun area,Liao had control over some parts of Shanxi area. Shanxi area in the Liao Dynasty is an important source of finance. The Liao Dynasty attaches great importance to it. The Establishment of Xi Jing is a milestone of Liao Dynasty. Before the establishment of Xi Jing,the financial problems of Shanxi area should be managed by the three divisions of Nan Jing. During the emperor Sheng Zong period,there was a small change in the financial management of Shanxi area. After the establishment of Xi Jing in the reign of emperor Xing Zong,the financial operation of this area gradually became clear,and was taken charge by the Xi Jing transit division.
作者
陈德洋
付亚洲
CHEN De-yang;FU Ya-zhou(School of History and Tourism Culture, Inner Mongolia University, Hohhot, Inner Mongolia, 010070)
出处
《山西大同大学学报（社会科学版）》
2019年第3期58-60,94,共4页
Journal of Shanxi Datong University(Social Science Edition)
关键词
辽代
山西地区
财政
西京
Liao Dynasty
Shanxi area
finance
Xi Jing
