唐前期支度国用计划的编制及实施(上)

The Drafting and implemention of a National Budget in Early Tang

唐前期,在量入为出的财政原则下,度支郎官执行着一个重要职能"支度国用".支度国用计划,可以说是现代意义上国家预算的雏形.因此,研究唐前期的支度国用制度,实际上就是研究唐前期的预算制度.本文不称预算而称支度国用计划者,用唐名也. 唐会要卷五八户部侍郎部条苏氏驳曰:"故事:度支案.郎中判入,员外郎判出."所谓"判入",就是对户部折算及勾征、资课总收入的勘会(详见本文第一部分),所谓"判出",就是对支度国用计划的编制.日本学者大津透等先生恢复的"仪凤三年度支奏抄、四年金部旨符”,是由百余件吐鲁番文书拼接而成,为我们一窥唐代支度国用的详则,提供了丰富资料.文书中几行云:

The drafting and implementation of a national budget were major events in the financial administration of Tang Dynasty. The document of Tu-Chih Zou-Chao, which was drawn up in 673, recently unearthed in the Turfan basin, and restored by the Japanese scholar Tohru Ohtsu, provided us with important materials for investigating the national budget of early Tang. Using this document and supplementing it with other documentary data of the Tang Dynasty, the writer gives a detailed account of the foundation for the drafting of the national budget, its contents as well as its special features in the early period of Tang Dynasty.