“县官”与秦汉皇帝财政

Xian Guan and Emperor Finance

在《史记》、《汉书》等文献与出土简牍中,屡见“县官”一词,注家或释为天子,或释为朝廷,或释为县令。凡此诸说皆不妥。“县官”初指少府掌管的皇帝财政;从汉武帝以后,渐用为天子或朝廷的代称。

From among the literatures that have been handed down from ancient times, such as Shi Ji and Han Shu, and those unearthed bamboo slips, the term ＂Xian Guan＂ can be seen from time to time. Annotators interpreted it either as the Son of Heaven, or the Holy Court, or the County Commander. Those interpretations cannot be deemed proper. The term ＂Xian Guan＂ preliminarily meant ＂Emperor Finance Managed by the Younger Nobility＂, and then gradually came to be the substitute for ＂Son of Heaven＂ or ＂Holy Court＂, after Emperor Hanwu.