论汉代国家财政与帝室财政管理体制——与加藤繁先生商榷

On the National Finance and the Royal Finance in the Han Dynasty

著名历史学家加藤繁先生认为,汉初国家财政与帝室财政是绝然分立的,国内学者历来承袭此说。但根据新出简牍材料考证,在商鞅变法以后秦就开始实行公、私两套财政管理体制,而且汉代国家财政与帝室财政的混同也并非始于光武帝时期。

At the beginning of the Han Dynasty, based on the latest areheologieal materials, the dissertation renewably investigates Jiatengfan standpoint on the partition of national public finance and royal public finance, coming to the conclusion that the partition is not strict from the Shang Yang political reform to the period of Guangwudi all along.