从“羡余”看北宋中央与地方财政关系高聪明北宋结束了中唐以来的分裂割据局面，实现了辖区内行政、军政、财政的统一。就其中的财政方面而言，三司作为中央一级的最高财政管理机构，对地方财政的管理大大加强，改变了唐后期以来地方节度使擅财的弊端，因而也就有了这样的... Look at Bei Song Dynasty Central Government and Local Financial Relations from the “Surrender” Highly Clever The Northern Song Dynasty ended the splittist secession situation since the Middle Tang Dynasty and realized the unification of administration, military affairs and finance within its jurisdiction. As for the fiscal aspect, the three divisions, as the highest financial management body at the central level, greatly strengthened the management of local finance and changed the disadvantages of local financial restraint and misappropriation of wealth since the latter part of the Tang Dynasty. Therefore, there was such a case. ..