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宋朝的财政管理体制前后不一,多有变化,大致可分为三个阶段,即北宋前期和中期的以三司为首脑的理财体制,北宋元丰年间改官制后以户部为首脑的理财体制,南宋时期的理财体制。一以三司为首脑的理财体制北宋从开国到元丰年改官制前的一百二十年时间中,三司是理财系统的首脑。三司发端于唐代,成形于五代。宋代继承前代,三司较前代又有变化。三
The financial management system of the Song Dynasty varied in many ways and could be divided into three stages: the financial management system headed by the three divisions in the early and mid-Northern Song Dynasties, the financial management headed by the head office after the reform in the Northern Song Dynasty System, financial management system in Southern Song Dynasty. A financial management system headed by three heads of the Northern Song Dynasty From the founding of the People’s Republic of China to the reform and reform of the Yuanfeng system one hundred and twenty years ago, the three divisions were the heads of the financial management system. Three Division originated in the Tang Dynasty, formed in the Five Dynasties. Song inherited the previous generation, three more than the previous generation of change. three