【作者】 杨阳；

【导师】 张德宗； 苗书梅；

【作者基本信息】 河南大学 ， 中国古代史， 2012， 硕士

【摘要】 宋朝建立之后，制度建设上承袭唐末、五代之制，使得原本作为掌握中央财政的户部机构，废为闲司，大权被三司完全剥夺。原本作为户部官员的尚书、侍郎、郎中、员外郎等也成为用于定俸禄的寄禄官，而非实际的职事官，完全处于有名无实的状态。宋神宗元丰年间推行新官制，户部职能部分回归，成为当时中央财政体系的主体的情况。户部机构由户部左曹、户部右曹、度支部、金部、仓部等五个分司机构组成，设有官员13名。元丰改制之后对户部机构主要职能的研究，认为户部在当时主要负责中央财政的收支，量入为出，编制预算，组织中央政府的各项开销，编修本司条例及《会计录》，户部官员还要负责监督地方财政官员，考核及辟举属官。对户部官员的选任方面，要求德才兼备。不但要熟悉钱谷之事与量入为出之法，还要为人学养深厚，才思敏明，操守纯正。另外，户部机构中高级官员的任命，与当时的政治风潮关系比较密切，皇帝与宰执往往任命与自己政见相同的官员充任户部长官，以便于各项政策无财政方面的掣肘，与之相对的，户部分司机构的低级官员，波动相对较小。对于这些官员的除授，主要由皇帝亲自任命和中书堂除两种形式。有关户部官员的管理，对官员的奖惩多是根据考课情况而定的。对于户部官员奖励，一般给予转官或减磨勘，惩罚则是通过其行为和影响，分别予以罚铜、展磨勘、将官、黜职等处置，这与户部官员自身的素质和国家大政方针都有关系。更多还原

【Abstract】 Establishment of the Song dynasty, ancestor of the lateTang and five dynasties on system construction.Asmaster of a Central Board of financial institutions, division of waste for free, power is completely deprivedof by three divisions.Originally as a Board of officials the Minister, Assistant Minister, Langzhong,Yuanwai Lang, also has become used to flow to the fixed salary title, rather than the actual level of official,full name only.Song Shenzong’s new official business functions, regression, became the central body of the financialsystem.At that time, the Ministry of institutions consists of the Board of left Cao, and the Board of right,degree branch, gold, warehouse Department made up of five parts, with officials from13.After the Yuan Feng reform,the financial institution primarily responsible for the central financialrevenue and expenditure, to live within our means, to budget and organization of Government cost, wererecorded in the compilation of this Division and the accounting.Ministry officials also responsible for thesupervision of local finance officials, assessment and provision of the cited case of an officer.Elected to the Board of officials, requires both ability and political integrity.Not only to familiarizeyourself with money and grains and live within our means of Justice, but also profound for human science,ability and smart, pure conduct.In addition, the appointment of senior officials of financial institutions moreclosely with the wave of political relations Emperor and Prime minister are often appointed with their ownviews of the same officials act as the user Minister, so that no financial constraints at the policy.In contrast,the low-level officials of the financial part of the agencies by the Secretary, the fluctuations are relativelysmall.For those officials subject to delegation, major personally appointed by the Emperor and the Churchexcept in two forms.Relevant officials of the Board of management, rewards and punishments are based onthe official exam courses will depend on the situation.Board officials award, general grant to reduce orinspect,punish, through his actions and effects, respectively, to exhibition of fine copper, inspect,general,dismiss level disposal.They all have a relationship with the officials of the financial the quality and statepolicies.更多还原