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有比较才能加深认识,将唐、宋二朝的财政加以比较,才能了解宋朝的财政有哪些方面继承了前代,有哪些方面超越了前代,有哪些方面有暂时的倒退。唐朝财政以两税法的实施为标志,可以划分为两个差异较大的阶段。大抵前一阶段与宋朝财政差异更大,后一阶段则与宋朝较为接近。所以,须分别比较。一尚书户部理财体制的否定之否定初唐至盛唐,实行的是三省、六尚书二十四司加卿监的官僚体制。在这一体制中,尚书省户部是财政的首脑。战乱出现后,唐朝统治者感觉旧的官僚体系效能
Only by comparison can we deepen our understanding and compare the fiscal resources of the Tang and Song dynasties in order to understand what aspects of the Song dynasty’s finances inherited the previous generation, and what aspects go beyond the previous generation and there is a temporary retrogression in some aspects. The Tang Dynasty finance, marked by the implementation of the two tax laws, can be divided into two stages of great difference. The financial difference between the previous stage and the Song Dynasty was probably greater, and the latter stage was closer to the Song Dynasty. Therefore, we must compare separately. A still book Negative negation of the household financial management system Early Tang Dynasty to Tang Dynasty, the implementation of the three provinces, sixteen books twenty-four Secretary Jia Qing bureaucratic system. In this system, Shangshu Provincial Department of Households is the head of finance. After the war, the Tang rulers felt the old bureaucratic effectiveness