一、问题所在根据一直以来的研究结果,在宋代初年,皇帝的独裁权就已经确立了。也可以理解为,中央集权也在这个时期确立了。与此同时,在财政史方面,中央政府通过宋朝初年的地方财务的系省化制度,完全掌握了地方的财政。就像人们所熟知的一样,东南地域的经济早已在唐代后半期开始一直持续地增长着。但是,自神宗代新法实施以后开始,中央政府也开始正式地针对这个地区扩大税收。这体现出宋代中央集权的不完全,或是另有其他的意图。换 First, the problem lies in the results of the research has been in the early Song Dynasty, the emperor’s dictatorship has been established. It can also be understood that centralization was also established at this time. In the meantime, in terms of fiscal history, the central government has completely mastered the local finance through the provincial system of local finance in the early Song Dynasty. As is well known, the economy in the southeast has long been growing steadily since the latter half of the Tang Dynasty. However, since the implementation of the new God-Ancestor law, the Central Government began to formally expand tax revenue in this area. This reflects the incompleteness of the centralization of the Song Dynasty, or has other intentions. change