汉代财政支出管理及其特点释证

On the Administration and Characteristics of Fiscal Disbursal in Han Dynasty

有学者对汉代财政支出项目进行了逐项考述,然而关于汉代土木建设费用支出、舆马费用支出缺乏必要的论述,所以必须对其进行必要的辨析和考证。另外,汉代财政支出管理的特点在于:财政支出管理分属于两大系统;财政支出项目细密、支出帐簿的记录比较规范;财政支出管理的审核措施严密。

Some scholars did textual research into items of the fiscal disbursal of Han dynasty. Neverthelees the expenditure of constmction and horse-fostering was devoid of necessary argumentation in his book. The papers aim at tiffing up the lacuna of this research, and differentiate some historical materials.