【作者】 张捷；

【导师】 章义和；

【作者基本信息】 华东师范大学 ， 中国古代史， 2012， 博士

【摘要】 秦汉时期的财政运作包括两个层面,既包括财政体制、财政级别、财政官吏设置等内部层面的运作变迁,也包括受外部层面如政治环境、社会生活等影响下的财政运作实践,因此财政运作的形势变化是多层面、全方位、整体性的变化。现以财政制度而言,虽然历朝历代屡有变化,但基本上都以秦汉制度为蓝本,再以禁榷专卖、国家铸币、均输市易等财政运作方式来说,无一不是受秦汉制度的影响。可以说,秦汉时期的财政运作奠定了我国二千多年封建国家财政运作体系的基本框架。本论文在前人研究的基础上,尽可能地利用传统的历史文献和出土的简牍材料,借助于财政学、民族学、社会学等多学科的理论和方法,深入分析与比较研究财政运作在秦汉前后不同历史时期的变化,考察诸如政治治乱、经济盛衰、军事纷争与民族和战等因素对财政运作的影响,以期厘清秦汉财政运作发展的脉络,深入探究了它的演化与变迁的历程。本文包括绪论及三章内容。其中,绪论部分首先分类介绍了学界对财政运作有关问题的研究概况与存在的问题,认为虽然与财政有关的论述大量存在,但真正切入财政运作的论述尚不多见。第一章就秦朝开创了全国一级的财政体制、套独立的财政系统以及一系列财政措施进行总体论述,认为秦朝赋敛过重过急、消费性开支过快过大,都从根本上破坏了社会生产力。第二章比较研究了西汉各阶段的财政运作历程,认为随着土地兼并形势的发展,地主、商人等豪强势力不断壮大,逐渐成为与政府争夺财源的重要力量。对外与匈奴的关系一度牵动了财政运作的神经,比如汉武帝时期对匈奴实行的自卫反击战争,就将国家财政纳入了军事财政的轨道。新朝为了应付与匈奴军事对峙的巨额开支,便将敛财的目光转向工商业等领域,实施了范围广泛的六筦体制。第三章主要介绍东汉初年在政治上抑制豪强的扩张,经济上却为他们大开方便之门,官僚、地主与商人的势力得以自由发展起来,土地兼并与奴婢化问题也更甚于前代。从东汉中后期开始,外戚与宦官轮流执政以至宦官独霸朝政局面的形成与发展,不仅造成了财政消费性开支过度膨胀,地方的财权也逐渐被黑暗势力所侵蚀,甚至用于平定羌乱的战费也成为贪官污吏掠夺财富的又一重要途径。更多还原

【Abstract】 The financial operation in the period of Qin&Han Dynasties include two parts, not only the internal part containing the set of financial system, financial ranks and financial bureaucracy, but also the influence by external part, such as political environment and social life. Therefore, the change of financial operation was integrated. Despite the difference between different dynasties, the financial system basically adopted the version of Qin&Han Dynasties, as well as monopolization, mint and average transaction. In a word, the financial operation in the period of Qin&Han Dynasties has established the basic frame of national financial operation during feudal period for more than two thousand years. On the basis of former research, the paper tries to analyze and research the changes of financial operation in the period of Qin&Han Dynasties by using traditional historical document and the excavated bamboo strip. With the help of finance, ethnology and sociology, the paper research the influence to financial operation by various factors, including change of politics, ups and downs of economy, military conflict and ethnic problem. The aim of the paper is to get the development of the financial operation in the period of Qin&Han Dynasties into shape and deeply explore its change and evolution.The paper involves introduction and three chapters. The introduction part first introduces the related abstract and the problems of financial operation in historian circle. Although there are many papers referring to the finance, few of them deeply involves the financial operation. The first chapter mainly talks about a series of financial measures in Qin Dynasty, including national fist-rank financial system, two independent financial systems and so on. It shows that the heavy tax and huge amounts of consumptive expenses in that period radically destroyed the social production. The second chapter refers to the financial operation in different period of West Han Dynasty. With the development of land annexation, the big family including landlords and businessmen gradually became the main power to fight for wealth against government. The war against Hun once influenced the financial operation. For example, Emperor Wu Di of the Han dynasty put the national finance into military finance field. Xin Dynasty raised money from industry and commerce to solve the problem of military expenses of the war against Hun. They carried out the "Liu Guan" system in a wide range. The third chapter mainly refers to East Han Dynasty. At the beginning of this period the government suppressed these big family in politics, but they didn’t do it in economy field. So bureaucrats, landlords and businessmen developed quickly. The problem of land annexation and slaves and maids became more serous than that of the former dynasty. In the middle and later periods of East Han Dynasty, relatives of the emperor and eunuchs ruled the country in turn. Soon the eunuchs controlled the country. This not only made the financial expense grew excessively, but also influenced the local finance and made them overused as well. The military expenses of the war against Qiang even became the aim of malfeasant to raise money.更多还原