摘要
北宋熙宁、元丰年间,宋廷对财政管理制度进行了多方面调整,通过出卖铜铅监场、牧监等方式,储存了大量钱物,由朝廷支配用度,是为“朝廷封桩钱物”。至于常平、免役等新法收入,起初多用于青苗借贷、供给吏禄等特定支费,并未纳入朝廷封桩范畴,直到熙宁八年以后,宋廷方才定额起发这部分钱物,并于元丰年间专设库藏封桩。两类钱物管理方式的差异,反映出王安石与宋神宗“理财”理念与实践的分歧:前者意图“开合敛散”以抑兼并、养吏士,后者则视其为“富国强兵”的基础。随着新政逐渐由神宗主导,新法钱物的用途与管理方式也发生了变化。北宋末年,部分臣僚认为“朝廷钱物”的封桩与征调,破坏了祖宗之法,并将其归咎于王安石,未必属实。
The fiscal system of the Northern Song Dynasty had undergone various reformations during the Xining and Yuanfeng period. Through the sale of foundries and pasturage, the court of Song accumulated a large sum of money, which was called “court sealed money” and could only be used with the permission of the emperor and the Grand Councilor. However, based on the initial system design, the wealth gained through Wang Anshi’s fiscal reform during the Xining period, such as Yiqian and Qingmiao Levies, was not wholly reserved as “court sealed money” but used for specific purposes, such as loan capital and petty official’s salary. In fact, the court didn’t collect and reserve the wealth in storehouses of the capital on a large scale until the eighth year of Xining. The difference between the two types of property management reflects the divergence of Wang Anshi and Emperor Shenzong of Song in the concept and practice of fiscal management. Since the fiscal reform was gradually led by Emperor Shenzong of Song, the use and management of the wealth also changed accordingly. By the end of the Northern Song Dynasty, some officials believed that the sealing and requisition of “court sealed money” had broken the ancestor’s law, and put the blame on Wang Anshi. However, these opinions can hardly be regarded as historical facts.
出处
《史学月刊》
CSSCI
北大核心
2022年第12期18-30,共13页
Journal of Historical Science
基金
国家社会科学基金青年项目“北宋三司财政管理体制研究”(18CZS017)。
关键词
宋神宗
王安石
熙宁新法
朝廷钱物
Emperor Shenzong of Song
Wang Anshi
Xining Reform
Court Sealed Money
