论文部分内容阅读
在中华封建帝国政制运转中,经由国家与社会的互动,帝国财政确立了一系列基本的运行原则,从而构成帝国财政的边界。但是北宋中期王安石变法在帝国财政史上却颇有新意,如更为重视平等交易的商业行为对财政收入的增加,在一定程度上突破了“量入为出”的原则,以及不依靠调整暴利性资源商品管理来增加收入等等。王安石变法在相当程度上挑战了帝国财政的边界,其失败也是因为这个边界在帝国框架内无法有效突破。不过,王安石变法可视为晚清开始中国财政转型的先声。
In the operation of the constitutional system of the Chinese feudal empire, through the interaction of state and society, the imperial finance established a series of basic operating principles and thus formed the boundary of the imperial finance. However, in the mid-Northern Song Dynasty Wang Anshi’s reform was quite new in the fiscal history of the empire. For example, the emphasis on equal trade transactions has increased the fiscal revenue to a certain extent, breaking the principle of “putting expenditure into profit” and not relying on the adjustment of profiteering resources Product management to increase revenue and more. The Wang Anshi change method to a considerable extent challenged the border of the imperial treasury, and its defeat was also because the border was unable to effectively break through within the imperial framework. However, the Wang Anshi change can be regarded as the earliest beginning of the financial restructuring in China in the late Qing Dynasty.