【作者】 郭浩；

【导师】 马新；

【作者基本信息】 山东大学 ， 中国古代史， 2009， 博士

【摘要】 秦汉时期是我国传统专制中央集权的肇始阶段,其财政机制的总体态势向高度集中发展。“大一统”的汉王朝,统治着广袤的疆土,势必要实行分级管理的模式,并赋予地方政府相应的财政职能。在这种中央集权的财政体制下,地方政府的财政职能得到一定程度的“催化”,进而形成一套完善的地方财政体系,包括地方财政机制、财政收支、财政管理、财政监督等。第一章为“汉代中央与地方的财政关系”。汉时,中央与地方的财权分配总体趋向是集权化。同时,它也要受制于集权与分权势力的此消彼长。当政府统治力削弱时,尤其到王朝末期,地方势力又会重新抬头,地方财权加重。汉代中央与地方财权分配的角力集中体现在治民权、盐铁权、铸币权三个方面。上计制度是汉代中央对地方财政控制的重要方式。从财政存留与财政变通来分析,汉代地方政府实际上具有一定的财政收支权。第二章为“汉代地方财政机制及运作”。一般来说,汉代地方财政机制分为郡、县二级,州不为一级财政。西汉中叶后,随着地方行政重心向郡转移,郡级政府在整个地方财政机制中的地位日益凸显。按财政职能类型来划分,地方官吏可分为财政总理型、保管型、征调型三种。汉代地方财政运作主要有两种方式:“计最”与“期会”。第三章为“汉代地方财政征收的系统性分析”。地方财政征收在实际操作中相当复杂,要牵扯到户籍、土地丈量、谷物折算、运输以及徭役征发等方方面面的问题,是一项“系统工程”。汉代法定的征收实物为田租、刍稿,而布帛征调则属于一种带有强制性的政府采购行为。严格的人身控制是地方现金征收的前提。现金征收主要包括算赋、口钱、更赋、财产税、市租等。汉代地方财政最明显的地区性差异为:边郡与内郡的财政“倒置”,即内郡的赋钱直接送给边郡或经大司农调拨边郡。第四章为“汉代地方财政支出构成及地区性差异”。官吏俸禄是地方财政支出的重中之重。其地区性差异表现为:内郡俸禄的来源多是本郡征收的赋钱,而边郡则是由大司农调拨或内郡输送的“赋钱”来支付。传食费用是指汉代地方邮、置等机构向国家公差人员提供食宿及交通工具等开支,实为地方政府之重负。汉时,地方办公费用常称为“财用钱”,与当时严格的文书制度密切相关。地方赈济抚恤支出的对象主要为流民、老弱鳏寡、丧葬家庭等。地方转输费用居高不下,主要是由于边郡庞大的粮食需求以及低下的谷物产量,需要从内郡补充大量钱谷。当地政府解决运输费用问题主要有两种方式:征发、雇佣。第五章为“汉代地方财政管理制度”。“平贾”是政府定期平定物品基准价的制度。它在地方财政管理体系中行使着重要的货币衡量职能。汉时,地方财政管理基本实现了“籍簿化”,即无物不有账,无账不有物。这种严密而系统的财政管理也向地方财政人员提出了一定的技术要求。其主要包括“会计”技术、“账簿”技术、“度量衡程”技术等。第六章为“汉代地方财政监督”。汉代地方财政监督机制是以“部”的方式进行运作,主要包括刺史部、督邮部等。它们分别行使州对郡的财政监督、郡对县的财政监督。同时,汉代财政的“籍簿化”也为地方财政监督提供了便利的操作“平台”。地方财政监督的主要手段为“拘校”籍簿。它可分为三种:单一籍簿“拘校”、账账“拘校”、账实“拘校”。第七章为“对汉代地方财政的反思”。汉代地方财政在具有一定进步性的同时,也存在着“有序”与“无序”的内在悖论。主要表现在:中央财政的“集权化”与地方财政的“难作为”、中央财政政策与地方财政现实的背离、地方财政的“籍簿化”与“多前”的悲哀、地方财政“法律化”与“制度化”缺陷并存。更多还原

【Abstract】 Dynasties of Qin and Han were a key period when the structure of the absolutism and centralization was established in Chinese ancient society. And its financial mechanisms also became highly centralised. The emperor ruled a vast extent of land in Han dynasty, So he had to adopt classification management, and accordingly gave the local government some financial rights and functions. In this centralised finance system, the financial function of local government was strengthened, and formed a set of local financial system, including local financial operations, financial revenues and expenditures, financial management, financial supervision, etc.The first chapter discusses the financial relationship between central and local government in Han dynasty. In general, the financial allocation between central and local finance was centralised by central government. However, it was also subject to the balance of centralization and decentralization forces. When the ruling ability of central government became weaker, local forces would strengthen the financial power. In Han dynasty, the contest between central and local financial allocation embodied three aspects, the power of administering the country, the power of making salt and iron, the power of minting coins. The system of Shangji is an important way to control local finance for central government in Han dynasty. From financial remainder and financial flexibility , local governments had some rights of financial earning and spengding in practice to a certian extent.The second chapter makes an analysis of the operating mechanism of local finance in Han dynasty. Generally speaking, the financial system of local government was divided into two levels in Han dynasty, Jun and Xian. And Zhou was not included. After the middle of Han dynasty, with the local administrative center transfering to Jun, Jun government played an important role increasingly in the local finance mechanism. According to the financial functions, local officials could be divided into three types, financal "minister", "warehouseman", and "dispatcher". In Han dynasty the operating mechanism of local finance basically had two kind of ways, Jizui and Qihui.The third chapter analyzes systematically taxes and public imposition of local government in Han dynasty. The taxes and public imposition of local finance are very complex in practice, in relation to the household, measuring of land, converting of grain, transportation, etc. And it is a "system engineering". The legal kain for collection was grain and fodder in Han dynasty. The collection of cloth was not legal kain , and belonged to purchasing behavior of government with mandatory. Strict personal control is the premise of cash collection of government in Han dynasty. Cash for collection mainly include capitation, taxes for military expenditure, property tax, sales tax, etc. The regional difference between Neijun and Bianjun finance was most obvious in Han dynasty. Large numbers of copper coins and food supplies were delivered directly to Bianjun from Neijun, or through allocations of Dasinong.The fourth chapter carries out a research on expenditure structure and regional differences of local finance in Han dynasty. Offical salary is the best part of government expenditure. Offical salary mostly was delivered to Bianjun from Neijun. In Han dynasty, Postal expenses involved accommodation, food and dawk which were provided to officals passing by. It was the local government’s heavy deadweight. The administrative office expenses often were called Caiyongqian and it was related to the strict system of documents in Han dynasty. Local charity pension targeted those who have no kin and cannot support themselves, and refugees, mortuary family, etc. A huge amount of transport costs were mainly due to great demand for food and low grain production in Bianjun area Therefore, large numbers of supplies were delivered to Bianjun area. The local government adopted the policies of impressment and employment to solve transportation problem in Han dynasty.The fifth chapter will clarify management system of local finance in Han dynasty. Pingjia was the system of government’s making a fixed price on commodities termly, and it would play the role of monetary assessment. In the management system of local finance, many kinds of account books were used widely. Each official property was made an entry in account books. This rigorous management system of local finance required financial personnels should learn "calculation" technique, "accounting" technique, and "weights and measures" technique.The sixth chapter will emphasize financial supervision of local government in Han dynasty. The financial supervision system of local government included Cishibu and Duyoubu. The Cishibu had the right to supervise the finance of Jun government, and the Duyoubu supervised the finance of Xian government. At the same time, large numbers of account books also provided favorable conditions for financial supervision of local government. Checking accounts was the most effective means to supervise local finance. And it could be divided into three ways, checking of single account, checking among accounts, checking between accounts and stocks.The seventh chapter will makes an analysis of local finance in Han dynasty. Local finance made progress in many ways in Han dynasty. However, after analyzing the local finance in Han dynasty, you could find many antinomies, for example, centralization and lack of autonomy, central policy and local reality, rigorous accounts and false accounts, financal legalization and institutional defects.更多还原