摘要
宋朝政府购买资金的调拨采取了实物运输、信用汇兑、异地结算、截留上供、动用系省封桩钱物等多种手段,并且分别表现出了实物调运的“轻赍”化,便钱汇兑和异地结算的信用化,截留上供、动用系省封桩钱物的本地化等趋势性特点。这些情况,既体现了财赋周转过程中降低成本、提高效率的制度取向,也反映出宋朝的财政分配不仅在收支方面与商品货币经济联系密切,而且在调拨周转方面也对市场交换、信用制度的发展及商业资本的运营有很多依赖。
The government of Song dynasty in pursuing capital adopts the ways of materials transportation,credit remittance,balance between different places,retaining-offering-up,and Xixing and Fengzhuang,etc.It bears the tending features,such as the“simplization”of material transportation,the credit of money remittance and of the balance between different places,and the localization of using money from“Xixing”and“Fengzhuang”.All these show the system of cost-reducing and the efficiency-improving during the transference of the capital,and also reflect that the financial allocation of Song Dynasty has close economic relationships not only with commercial capital on the aspect of income and expense,but with the marketing exchange,development of the credit system and the commercial capital on the aspect of allocation.
出处
《史学月刊》
CSSCI
北大核心
2005年第1期39-47,共9页
Journal of Historical Science
基金
本文是教育部人文社会科学研究"十五"规划项目"宋朝政府购买研究"(01JA770032)成果之一。
关键词
宋朝
财政
政府购买
资金调拨
Song Dynasty
finance
purchasing of the government
capital allocation