秦汉时期军费开支、筹措与管理问题研究

Research on the Raising and Management of Military Expenditure on Qin and Han Dynasties

秦汉大一统王朝,为开疆拓土,经常大规模、频繁地对外用兵。概略测算其总兵力在100万左右,每年军官俸禄、衣粮供给与转输费、军械装备及军马费等经常性费用30余亿,约占国家财政总收入比例的26.75%、大司农收入比例的80.25%。非经常性国防工程费、战争费、军功和归降赏赐费、安葬抚恤费等或以百万计,或以千万计,或以十余亿计,或以数十亿计,甚至是数十百亿计,常常使国家长期积累的赋税枯竭,“不足以奉战士”。为保障军费,除按丁、口每年常制征收算赋、口钱和更赋三项共约7866587108钱(扣除地方郡县提留,实际军费收入4302236489.36钱)外,不够用时还采取征收算缗钱、以訾征赋、赋外征调、盐铁官营、卖爵鬻官、辄贷于民等筹措军费的一些临时性措施。秦汉还建立了较完备的财务管理组织体制、财务上计制度、会计簿籍管理体系及财务平衡调剂制度等,对军费的正常收支起到有效的管理作用。

In order to develop their borders, the monarchs of Qin and Han Dynasties often resort to arms to external countries. To sum up, they had about one million of general troops. Every year, the salaries of officers, the supply of clothes and provisions, the cost of trans- ports, ordnance equipments and war horses add up to more than three billion dollars, which amount to 26.75 % of the nation＇s gross financial income, and that＇s a comparatively high figure. Non - regular cost including national defensive projects, the largess of soldiers with military exploits and those surrenders, buries and pensions reaches to one million, even tens of billions of dollars, which expends almost all of the nation＇s taxes accumulated for a long time, so that it can＇t feed soldiers in war times. To ensure military expenditure, government collected about 7,866,587,108 Qian（currency of that time） of all kinds of taxes according population. If that is not sufficient, the govern- ment would took temporary measures to raise money such as monopolizing the management of salt and iron, selling officer positions, always borrowing money from the people. At the same time, the government developed comparatively perfect system of financial management organization, system of financial statistics, system of accounting record management and system of financial balance and relive, which worked well in supervising the regular income and expenses of military expenditure.